CLA-2-48:OT:RR:NC:2:234
Ms. Cheryl L. Martin
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of “Quick Notes”, Item# 927040 from China.
Dear Ms. Martin:
In your letter dated April 12, 2013, you requested a tariff classification ruling.
A sample identified as “Quick Notes”, Item# 927040 was submitted for our examination. The item consists of 165 paper sheets. Each sheet measures approximately 3 3/4” x 2 1/8” and the sheets are held together by a 1 inch metal ring placed through holes punched in the top center of each sheet. The sheets come in five neon colors: pink, purple, green, blue and orange, and the first and last sheets are protected by plastic outer covering sheets. One of the plastic sheets contains the words “ideas, to do, doodle, thoughts, Quick Notes, scribble, handy pad, reminder, study cards and organize”. The item is packaged in cellophane wrap printed with the words “Quick Notes” and will be put up for retail sale.
General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. It is the determination of this office that the component of the “Quick Notes” that affords the article its essential character is the paper sheet.
The applicable subheading for the “Quick Notes” will be 4820.10.2060, 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. The rate of duty will be Free.
The sample will be returned to you.
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://addcvd.cbp.gov/
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,
Thomas J. Russo
Director
National Commodity Specialist Division