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NY N009650




May 14, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2020

Mr. Carl A. Luther
Staples, The Office Superstore, LLC
500 Staples Drive, 3rd Floor East
Framingham, MA 01702

RE: The tariff classification of leather “padfolio” notepads from China

Dear Mr. Luther:

In your letter dated April 6, 2007 you requested a tariff classification ruling.

The ruling was requested on leather “padfolios”, item # 14946-US and item # 14947-US. A sample of item # 14-946-US was submitted, which will be returned to you as you requested. You state that item # 14-947-US is identical to the sample, except that the leather is brown.

The sample consists of a bifold holder or folder, that also acts as a cover, measuring approximately 9-1/2” wide x 12-3/4” long x 1” deep in its closed or folded state. The padfolio is made of black leather with concealed cardboard stiffeners. It has no exterior pockets or closures. The interior features a notepad on one side and two open pockets with an identification card holder and five slots for business cards on the other side. The notepad consists of multiple 8-1/2” x 11-3/4” sheets of paper with ruled horizontal lines and with a stiff paperboard backing that is inserted into a slot of the interior wall of the padfolio.

The applicable subheading for the leather “padfolios”, item # 14946-US and item # 14-947-US, will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar articles (of paper or paperboard). The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

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

A copy of the ruling 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 the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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