CLA-2-48:OT:RR:NC:4:434
Ms. Annabele Aguilar
Cosmo Fiber Corporation
1802 Santo Domingo Ave.
Duarte, CA 91010
RE: The tariff classification of Padfolios, Journals and Notebooks from China
Dear Ms. Aguilar:
In your letter, dated February 12, 2018, you requested a tariff classification ruling. Samples were provided for our review and will be returned, per your request.
Item one, Style S10010, is a padfolio of simulated leather measuring 9 ½” x 12 ½” and featuring an external pocket and internal organizer pocket with ID slot, card holders and pen loop. Included is an 8.5” x 11” pad of lined writing paper.
Item two, Style S-311, is a padfolio of simulated leather measuring 6 ¼” x 9” and featuring an interior pocket with ID window and a pen loop. Included is a 5” x 8” pad of lined writing paper.
Item three, Style N625, is a hard cover, bound journal measuring 5 ?” x 8 ½” with 80 lined pages for the stated purpose of note taking. The front cover incorporates a pocket, card slot and pen loop. The item is marketed as a journal and includes sufficient space for recording detailed annotations about events, observations and thoughts. These features are consistent with the features of a bound “diary.”
Item four, Style N615, is a hard cover, bound “Secretariat journal” measuring 5 ¾” x 8 ¼” with 80 lined pages and features a ribbon page marker and elastic closure. Each page is headed with a template to write in a memo number, date, and check box for day of the week. The item is marketed as a journal and includes sufficient space for recording detailed annotations about events, observations and thoughts. These features are consistent with the features of a bound “diary.” The minimal templates at the header of each page do not impinge on the writing space nor dedicate the item as a day planner.
Item five, Style B-59, is a notepad measuring 6” x 9” with 100 lined pages spiral bound between paperboard covers.
The applicable subheading for the padfolios, styles S10010 and S-311, will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Memorandum pads, letter pads and similar articles. Reference Headquarters ruling HQ 965423, July 16, 2002. The rate of duty will be free.
The applicable subheading for the bound business journal, style N625, and Secretariat journal, style N615, will be 4820.10.2010, HTSUS, which provides for Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Diaries and address books. The rate of duty will be free.
The applicable subheading for the spiral notebook, style B-59, will be 4820.10.2040, HTSUS, which provides for 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.
Style B-59 may be subject to antidumping duties (ADD). Written decisions regarding the scope of ADD/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 ADD/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 ADD/CVD deposit and liquidation messages using the ADD/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