CLA-2-48:OT:RR:NC:4:434
Ms. Natalia Lesanu
Milgram Freight Services Ltd.
400-645 Wellington
Montreal, QC H3C0L1
CANADA
RE: The tariff classification of Journals and Refill Pages from China and Taiwan
Dear Ms. Lesanu:
In your letter, dated March 21, 2018, you requested a tariff classification ruling on behalf of your client, Minbok Ltee. Canada. Samples were provided for our review and will be returned, per your request.
The “MINBOK Journal” is a bound journal measuring 6.1”x 8.6” with front cover, back cover and spine constructed of a paperboard core with plastic sheeting face. You describe the journals as being, “suited to your needs,” by virtue of containing 20 sheets of lined paper, 20 sheets of blank paper and 10 sheets of grid-lined paper. Six non-opening plastic rings bind the pages. The pages cannot be removed without tearing, rendering them permanently bound. The inner back cover incorporates a vertical pocket. An attached elastic loop functions as a page marker or closure.
The MINBOK Refill is a set of 50 loose-leaf refill pages designed to fit into the MINBOK Journal via keyhole openings along the sheets’ left hand edges, which will slide around the journal’s rings. The rings do not open. The pages are blank but for a printed line along both the top and bottom of the page. The refill pages are sold separately from the journals.
The applicable subheading for the MINBOK Journal will be 4820.10.2010, Harmonized Tariff Schedule of the United States (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 MINBOK Refill will be 4811.90.9080, HTSUS, which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other paper, paperboard, cellulose wadding and webs of cellulose fibers: Other: Other. The rate of duty will be free.
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