Ms. Diane Romero
Lakeshore Learning Materials
2695 E. Dominguez St.
Carson, CA 90895

RE: The tariff classification of a writing journal and a stamp, write and draw pad from China

Dear Ms. Romero:

In your letter dated December 4, 2006 you requested a tariff classification ruling.

The ruling was requested on two products: a writing journal and a stamp, write and draw pad. Samples of the products were submitted.

Item # GG823, “Blank Writing Journal,” consists of thirty-two 16” x 20” paper pages spiral-bound between paperboard covers. The pages on the right-hand side are printed with extra-wide spaced horizontal solid and broken lines. The notebook is sized for teacher presentation.

The applicable subheading for item # GG823, “Blank Writing Journal,” will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for notebooks of paper or paperboard. The rate of duty will be free.

Item # LA126, “Stamp, Write and Draw Pad,” consists of four pads wrapped together in plastic. Each pad contains fifty 17” x 11” sheets of newsprint-type paper, bound with glue along the top edge and backed with paperboard. One side of each sheet is printed with one of a variety of four incomplete scenes on the top half and with solid and broken horizontal lines on the bottom half. The pad is used for stamping, writing and drawing.

The applicable subheading for item # LA126, “Stamp, Write and Draw Pad,” will be 4820.10.2020, HTSUS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty is free.

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 646-733-3037.


Robert B. Swierupski
National Commodity
Specialist Division