CLA-2-48:RR:NC:GI:234 A83826
Ms. Meredith Covey
The Gap, Inc.
Two Harrison
San Francisco, CA 94105
RE: The tariff classification of sketchbooks and notebooks from China.
Dear Ms. Covey:
In your letter dated May 6, 1996, you requested a tariff classification ruling. Four samples were submitted and are being returned as requested.
Style 259024 is a 6" x 4 3/4" x 3/4" sketchbook consisting of a quantity of unlined white paper sheets, spiral bound between covers made of fabric-covered paperboard.
Style 259032 is essentially the same, but its dimensions are 6" x 6" x 1/4", and its paperboard covers have no fabric overlay.
The applicable subheading for the style 259024 and 259032 sketchbooks will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles similar to...notebooks...and diaries. The rate of duty will be free.
Style 259025 is a 6" x 8 1/2" x 3/4" notebook consisting of a quantity of lined white paper sheets, spiral-bound between covers made of fabric-covered paperboard.
Style 259026 is essentially the same, but its dimensions are 8 1/2" x 11 3/4" x 3/4", and it also incorporates an elastic strap closure whose ends are riveted to the back cover.
The applicable subheading for the style 259025 and 259026 notebooks will be 4820.10.2050, HTS, which provides for notebooks of paper or paperboard. The rate of duty will be 3.2%.
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 Carl Abramowitz at (212) 466-5733.
Sincerely,
Roger J. Silvestri
Director
National Commodity Specialist Division