CLA-2-48:OT:RR:NC:2:234
Ms. Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097
RE: The tariff classification of a diary and a notebook from Indonesia or China
Dear Ms. Robertson:
In your letter dated February 28, 2011, you requested a tariff classification ruling on behalf of your client, Signal Products Inc.
The ruling was requested on the A4 Notebook, Item Number P3063216/JS-111765 and a Diary, Item Number P3063218/JS-111763. You submitted a sample of each item for our examination which will be returned to you as requested. The subject sample for the Diary, Item Number P3063218/JS-111763, did not contain the diary book when submitted.
Sample 1 is the A4 Notebook designated as item number P3063216/JS-111765. The item contains a spiral bound notebook enclosed in a slipcover that is open on three sides. The exterior of item number P3063216/JS-111765 is made of a quilted, polyurethane material; the product has a design-printed, lined interior made of a cotton twill material. The spiral bound notebook contains lined pages, not hole-punched, between paperboard covers and measures approximately 8.5 inches x 11.75 inches. The interior of item number P3063216/JS-111765 has two vertical slip pockets on each side to accommodate the spiral bound notebook and an elastic pen loop sewn onto the inside middle of the slipcover. In addition, the slip pockets contain two horizontal pockets, four credit card slots and one zipper compartment. The quilted, polyurethane holder measures approximately 9 inches x 12 inches and incorporates a snap, tab closure adorned with the Guess logo.
Sample 2 is the Diary, designated as item number P3063218/JS-111763. The subject sample does not contain the diary book. You state in your letter that a spiral bound diary, similar to the spiral notebook included with item number P3063216/JS-111765 above, will be included when imported. The diary will have lined pages, not hole punched, and measure approximately 5 inches x 8 inches. Item P3063218/JS-111763 is a diary cover that is open on three sides. The exterior of item number P3063218/JS-111763 is made of a quilted, polyurethane material; the product has a design-printed, lined interior made of a cotton twill material. The interior front and back covers contain vertical slip pockets to insert and hold a diary book. The quilted, polyurethane cover measures approximately 6 inches x 9 inches and incorporates a snap, tab closure adorned with the Guess logo
The applicable subheading for the A4 Notebook 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 sets and other articles of stationery, 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: 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.
The applicable subheading for the Diary will be 4820.10.2010, 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, 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: Diaries, and address books.
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 the Department of Commerce 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”).
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