CLA-2-48:RR:NC:SP:234 M86110
Ms. Maggy Burns
Re-cover Journals
1535 Lilac Street
Halifax, N.S. B3H 3W4
Canada
RE: The tariff classification of blank books from Canada.
Dear Ms. Burns:
In your letter dated June 25, 2006, received here on August 24, 2006, you requested a tariff classification ruling. Three samples were submitted for our examination.
The “re-cover journal” consists of numerous 4¾” x 7¼” sheets of blank, recycled paper spiral-bound between rigid paperboard covers. The covers are said to be reclaimed from a used book.
The applicable subheading for the “re-cover journal” will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be Free.
The “disc-cover notebook” consists of numerous 2¾” x 3½” sheets of blank, recycled paper spiral-bound between paperboard covers. The front cover is said to have been cut from an old record jacket.
The applicable subheading for the “disc-cover notebook” will be 4820.10.2050, HTSUS, which provides for notebooks, of paper or paperboard. The rate of duty will be Free.
The “re-cord photo album” consists of twenty 12” x 12” sheets of black, recycled, acid-free paper spiral-bound between paperboard covers. The front cover is actually in the form of an old record jacket, which still contains its (used) 33-1/3-rpm vinyl phonograph record. (The sample disc is recorded with Christmas music performed by various artists.) Since the photo album and the accompanying record do not serve the same need or activity, they will not be considered “goods put up in sets for retail sale,” and will therefore be classified separately.
The applicable subheading for the “re-cord photo album,” excluding the accompanying record, will be 4820.50.0000, HTSUS, which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be Free.
The applicable subheading for the accompanying record will be 8524.10.0020, HTSUS, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena … : phonograph records: stereophonic and quadraphonic, at 33-1/3 r.p.m. The general rate of duty will be 1.8%.
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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division