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NY C85745




March 27, 1998

CLA-2-48:RR:NC:2:234 C85745

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2020

Ms. Desiree Samson c/o OCS America, Inc.,
2041 Mariposa Avenue
El Segundo, California 90245

RE: The tariff classification of a "PVC Zippered Padfolio", from China

Dear Ms. Samson:

In your letter dated March 23, 1998, on behalf of your client, American Business Forms, Inc., Glenwood, Minnesota, you requested a tariff classification ruling for the subject merchandise. A sample was submitted, which will be retained for reference.

The sample is a portfolio (referred to as "padfolio") whose dimensions are 10.5" x 13" x 3/4", closed; and 21" x 13" x 3/8" opened. The outside covering is made of 100% PVC imitation nylon with a 100% nylon trim along the borders and a nylon zipper for closure.

On the inside, the padfolio is lined with 100% nylon. When open, each side has cardboard lining between the outer and inner coverings. The left side of the padfolio has four pockets for paper, notes, cards, and four pockets for pens or pencils. The right side of the padfolio has one pocket for a letter size notepad. A letter size paper notepad is imported within each padfolio.

The applicable subheading for this product 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 is 2.4 percent ad valorem.

The sample article is not marked to indicate its country of origin, China. Each imported padfolio will be required to be marked, in its condition as imported, to indicate its country of origin, in a conspicuous place, legibly, and sufficiently permanently that the marking will be in place so as to indicate to its ultimate purchaser in the United States that it is a product of China.

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 or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely,

Robert B. Swierupski

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