CLA-2-48:OT:RR:NC:2:234
Ms. Yun Zheng
CellMark, Inc.
200 Tamal Plaza, Suite 200
Corte Madera, CA 94925
RE: The tariff classification of a composition notebook from Vietnam and poster board from China.
Dear Ms. Zheng:
In your letter dated December 22, 2010, you requested a tariff classification ruling.
The ruling was requested on a composition notebook and poster board material. You submitted a sample of the composition notebook, a package of poster board and several loose sheets of poster board material. This letter will address the request for a classification ruling on the composition notebook. The composition notebook is bound between paperboard covers, contains 100 sheets of lined paper and measures approximately 7½" wide x 9¾" tall (24.7 cm x 19 cm). The white pages are printed with solid and perforated ruled lines for writing.
The applicable subheading for the composition notebook will be 4820.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections 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, bound; memorandum pads, letter pads and similar articles: Sewn composition 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.
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").
Your inquiry does not provide enough information for us to give a classification ruling on the poster board items. Your request for a classification ruling on the poster board should include the information described below. If a specification sheet is provided it should include:
Weight of paper in grams per square meter;
Thickness in micrometers (microns);
If paper is coated, or impregnated and coated, with what materials;
Weight of coating in grams per square meter;
Percentage by weight of the total fiber content consisting of wood fibers obtained by mechanical process, chemical sulfate or soda process, chemical sulfite process, or semi chemical process, as appropriate;
Commercial designation, as “Writing”, “Cover”, “Newsprint”, “Drawing”, “Bristol”, etc. (ex. for use as; advertised as);
Ash content;
Color;
Glaze or finish;
Mullen bursting strength and Mullen index;
Stretch factor (in machine direction and in cross direction);
Tear and Tensile readings (in machine direction; in cross direction; in machine plus cross direction);
Identification of fibers as “hardwood”, where appropriate;
Crush resistance;
Brightness;
Smoothness;
If bleached, whether bleached uniformly throughout the mass;
Whether embossed, perforated, creped or crinkled.
When this information is available, you may wish to consider resubmission of your request. The sample submitted will be retained in our office for 60 days pending resubmission of your ruling request. If you decide to resubmit your request, please mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 the National Import Specialist at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division