Ms. Tracey Topper Gonzalez
Grunfeld, Desiderio, Lebowitz, Silverman & Kledstadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of spiral notebooks from China and filler paper from Singapore
Dear Ms. Gonzalez:
In your letter dated July 1, 2010, you requested a tariff classification ruling on behalf of your client, Staples, The Office Superstore LLC.
The ruling was requested on three styles of reusable notebooks with replaceable filler paper. You submitted samples of three styles of reusable notebooks for our examination which will be returned to you as requested. The notebooks which are identified as “ARC Customizable Notebooks” will be imported from Singapore after assembly. The notebooks are manufactured in China and the replaceable paper is manufactured in Singapore. You state in your letter that the components of the assembled sets are of Chinese and Singapore origin.
The notebook sets are available in two sizes: junior size (approximately 6 ¼” w x ½” d x 8 ½” h) and letter size (approximately 9 ½” w x ½” d x 11 ½” h). The unassembled set consists of front and back covers, plastic removable rings, and replaceable filler paper. The covers are made of either leather covers with a paperboard core or polypropylene plastic (“poly”) covers which come in solid colors or floral “burnout” patterns which create a front cover design when cardstock/filler sheets are placed beneath it. The notebook styles feature plastic rings to form the spine and to hold the covers and paper together when they are slipped over the rings to form the notebook assembly. The leather cover style also features an interior pocket for loose pages, slots for business cards and a pen loop. Although the subject samples submitted contained white, blank filler paper, you state in your letter that all styles will be imported with replaceable sheets of lined paper already assembled in the notebooks. You also state in your letter that the notebook covers, plastic rings and ruled paper are packaged together for retail sale.
The applicable subheading for the plastic cover and leather cover spiral notebooks with ruled filler paper will be 4820.10.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Register account books, notebooks . . . and book covers (including cover boards and book jackets) of paper or paperboard: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, receipt books, letter pads, memorandum pads, diaries and similar articles: Other note books with dimensions of 152.4-381 mm (6"-15") inclusive (small side) x 222.5-381 mm (8.75"-15"), inclusive (large side). The rate of duty will be Free.
If entered separately, the applicable subheading for the ruled, filler paper will be 4811.90.9090, (HTSUS), which provides for Other (than certain enumerated) surface-decorated or printed paper. The rate of duty will be Free.
If entered separately, the applicable subheading for the leather covers without ruled filler paper will be 4820.30.0020, (HTSUS), which provides for Registers, account books, notebooks . . . and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover board and book jackets) of paper or paperboard: Binders (other than book covers), folders or file covers. The rate of duty will be Free.
If entered separately, the applicable subheading for the plastic vinyl notebook covers without ruled filler paper will be 3926.10.0000, (HTSUS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.
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. 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. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.
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 Patricia Wilson at (646) 733-3037.
Robert B. Swierupski
National Commodity Specialist Division