CLA-2-48:OT:RR:NC:2:234
Mrs. Stacey Desantis
MZB Imagination LLC
27748 Franklin Road
Southfield, MI 48034
RE: The tariff classification of spiral and composition notebooks from China and Hong Kong.
Dear Mrs. Desantis:
In your letter dated October 14, 2013, you requested a tariff classification ruling.
The ruling was requested on spiral and composition notebooks. The first item is a spiral notebook with 70 sheets measuring approximately 10 ½” (H) x 8” (W). The second item is a spiral notebook with 80 sheets measuring approximately 10 ½” (H) x 8” (W). The third item is a composition notebook with 100 sheets measuring approximately 9 ¾” (H) x 7 ½” (W).
The lined paper for the notebooks is manufactured in China and the front and back covers, spirals and bindings are manufactured in Hong Kong. The items are assembled in Hong Kong, therefore, the country of origin is Hong Kong for tariff classification purposes. The front and back covers, spirals and bindings are not designed for reuse after the paper has been used.
The applicable subheading for the spiral notebooks will be 4820.10.2040, 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 set: 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: Other notebooks with dimension of 152.4 - 381 mm (6" - 15") inclusive (smaller side) x 222.5 - 381 mm (8.75" - 15"), inclusive (large side). The rate of duty will be Free.
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 set: 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 dimension of 152.4 - 381 mm (6" - 15") inclusive (smaller side) x 222.5 - 381 mm (8.75" - 15"), inclusive (large side). The rate of duty will be free.
The lined paper 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 and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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/.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division