CLA-2-48:OT:RR:NC:4:434
Mr. Michael Mercer
Corbett International
One Cross Island Plaza Suite 203F
Rosedale, NY 11422
RE: The tariff classification of Unfinished Composition Books from India
Dear Mr. Mercer:
In your letter dated October 20, 2017, you requested a tariff classification ruling on behalf of your client, Vibrant Blue Inc. Samples were submitted for our review and will be retained by our office.
The articles under consideration are unfinished, uncut, composition books. In their imported form the parent-books measure approximately 29.5” by 7.5” and contain 100 lined sheets. The sewn in pages are bound between paperboard covers. On the front covers, equally spaced down the length of the parent-books, are three rectangular title sections labelled, “Composition Book,” with an area including a few lines to write additional information. On the back covers, equally spaced down the length, are three sections providing information about the country of origin, sheet count and distributors. These sections also include dimensions for the finished products: after importation the parent-books will be cut down into three smaller, usable, composition books of equal size, measuring approximately 9.75” by 7.5” each.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 2(a) states, “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.” The uncut book, in its imported form, does have the essential character of the finished articles. Therefore, the books will be classified as if in their finished state.
The applicable subheading for the composition books will be 4820.10.2030, HTSUS, which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, diaries and similar articles: Sewn composition 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 item may be subject to antidumping and 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"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. 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" on the lower right hand side under "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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division