CLA-2-48:OT:RR:NC:N4: 234
Ms. Gita Yao
Milgram & Co Ltd.
400-645 Wellington
Montreal, QC H3C 0L1, Canada
RE: The tariff classification of journal book, WJL-176-PE (purple), from China.
Dear Ms. Yao:
In your letter dated April 11, 2014 you requested a tariff classification ruling on behalf of your client, Winnable Enterprises Co Ltd.
The ruling was requested on a journal book. A sample of the black and purple journal was submitted for our examination and will be returned to you as per your request. The black hard cover bound journal book contains 176 cream printed ruled pages with sections sewn to prevent pages from falling out. The item also has a textile spine cover, elastic loop closure and ribbon bookmark, elastic loop pen-holder on the spine, expandable pocket on the inside of the back cover, with cut out inserts for business cards and small notes. The edges of the journal book pages are tinted to the same color as the textile spine and the elastic closure, which is purple. The book measures approximately 9 ¾” x 7¼. In your letter you indicated that two similar items, product # WJL-176-RD (red) and WJL-176-BE (blue), will be imported.
The applicable subheading for the journal book will be 4820.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division