HQ 956754: Classification of stationery article from China; memorandum pad.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 956754

                         August 9, 1994

CLA-2 CO:R:C:T 956754 ch

CATEGORY:  Classification

TARIFF NO.:  4820.10.2020

Thomas E. Bernstein
Vice President
4431 William Penn Highway
Murrysville, Pennsylvania  15668

Re:  Classification of stationery article from China;
     memorandum pad.

Dear Mr. Bernstein:

     This is in response to your letter of May 17, 1994,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for the
"Ballastic Canvas Writing Pad."  A sample was provided to this
office for examination.

FACTS:

     The submitted sample, style 0800-01, is described as the
"Ballastic Canvas Writing Pad."  Style 0800-01 consists of a
woven polyester textile folder measuring approximately 10 inches
by 13 1/2 inches, and a lined paper writing tablet which is
inserted into a slot on the inside of the folder.  The interior
of the folder also possesses a pen holder, as well as open flat
pockets designed to hold business cards, computer disks and loose
papers.  The exterior features an open full wall pocket.  

ISSUE:

     What is the proper tariff classification for the "Ballastic
Canvas Writing Pad?"

LAW AND ANALYSIS:

     Heading 4820, HTSUSA, provides in part for memorandum pads
and other articles of stationery, of paper or paperboard.  The
Explanatory Note (EN) to heading 4820 states in pertinent part,
at page 687, that:

     This heading covers various articles of stationery,
     other than correspondence goods of heading 4817 and the
     goods referred to in Note 9 to this Chapter.  It
     includes:

                         *      *      *

     (1)  Registers, account books, note books of all
          kinds, order books, receipt books, copy
          books, diaries, letter pads, memorandum pads,
          engagement books, address books and books,
          pads, etc. for entering telephone numbers.

                         *      *      *

     (3)  Binders designed for holding loose sheets,
          magazines, or the like (e.g. clip binders,
          spring binders, screw binders, ring binders),
          and folders, file covers, (other than box
          files) and portfolios.  

                         *      *      *

     (8)  Book covers (binding covers and dust covers),
          whether or not printed with characters
          (title, etc.) or illustrations.

                         *      *      *

     The goods of this heading may be bound with materials
     other than paper (e.g. leather, plastics or textile
     material) and have reinforcements or fittings of metal,
     plastics, etc.  (Emphasis added).

This language indicates that articles of 4820, HTSUSA, include
memorandum pads, folders and book covers.  In addition, articles
of heading 4820 may be bound with leather, plastics or textile
material.  

     In Headquarters Ruling Letter (HRL) 951076, dated March 18,
1992, issued to Leeds Leather Products, we classified the
"President Writing Pad," which was described as follows:

     The second item, "President Writing Pad," is a 9 1/2 by
     12 1/2 inch leather folder containing an 8 1/2 by 11
     inch pad of lined writing paper.  The cardboard backing
     sheet of the pad is slipped into a large pocket inside
     the leather folder, which also incorporates a pen
     holder and an additional pocket for loose papers.

In that decision, we noted that memorandum pads were classifiable
in heading 4820, HTSUSA.  Citing lexicographic sources, we
concluded that a memorandum pad is "an article featuring a block
of blank pages attached at one end to facilitate note taking." 
The paper writing pad met the description of a memorandum pad. 
Moreover, we determined that the leather folder merely emphasized
the primary purpose of the article, which was to provide a
convenient and organized method to take notes.  Accordingly, the
"President Writing Pad" was classifiable as a memorandum pad of
subheading 4820.10.2020, HTSUSA.  

     Style 0800-01 is substantially similar in design and
function to the "President's Writing Pad."  The textile jacket
functions as a cover for the memorandum pad and as an
organizational aid for note taking.  Consequently, the article is
classifiable as a memorandum pad of subheading 4820.10.2020,
HTSUSA.

HOLDING:

     The subject merchandise is classifiable under subheading
4820.10.2020, HTSUSA, which provides for memorandum pads, letter
pads and similar articles.  The applicable rate of duty is 4
percent ad valorem. 

                         Sincerely,



                         John Durant, Director