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NY 880596




December 4, 1992

CLA-2-48:S:N:N1:234 880596

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2020

Ms. Pam Stevens
Wholesale Supply Co., Inc.
P.O. Box 24600
Nashville, Tennessee 37202

RE: The tariff classification of Item 21133 DNL Brown Leather Organizer from China.

Dear Mr. Stevens:

In your letter dated November 11, 1992, you requested a tariff classification ruling.

A sample was submitted, which will be retained for reference. It is a leather tri-fold portfolio, measuring about 13" x 10 1/2" in folded condition. The following is your detailed description of the sample:

Top Grain Leather "Antique Walnut Trifold" Pad. Suede Lined and has writing pad included. Left inside flap has a calculator at the bottom. Top has a patch showing "top grain leather". In between these two items is a piece of Velcro that holds the notebook closed. Middle flap has two pen holders and credit card holders, beside one another. At the bottom in this flap is a pocket that has been divided into three sections. Right Flap is where the replaceable writing pad should be. Velcro on the back of this section holds notebook closed.

It should be emphasized that the sample, which represents the product in the condition in which it will be imported, contains a lined note or writing pad whose paperboard backing is inserted in a slit or flap at the right side of the trifold.

The applicable subheading for the Item 21133 NDL Brown Leather Organizer, as described, will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for :Memorandum pads, letter pads, and similar articles, of paper or paperboard. The rate of duty will be 4 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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