Ms. Mary Tan
Enchante Accessories, Inc.
16 East 34th Street, 16th Floor
New York, NY 10016
RE: The tariff classification of Journals from China
Dear Ms. Tan:
In your letter, dated July 24, 2019, you requested a tariff classification ruling. Samples of two styles of “prayer journal” were provided for our review.
The prototype of Style# R-522 provided as a sample contains 106 lined pages spiral bound between rigid covers. A Bible verse is printed on the front cover and at the bottom of each page. The journal measures approximately 6” by 8”.
The prototype of Style# R-606 provided as a sample contains 119 lined pages bound in a flexible polyurethane (PU) cover. A Bible verse is printed on the front and at the bottom of each page. The journal measures approximately 5” by 7” and includes an attached ribbon bookmark.
You propose classification in subheading 4901.99.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books…Bibles, testaments, prayer books and other religious books. We disagree. Although each page is embellished with a Bible verse at the bottom, the use of the journals is dictated by the lined pages on which to write. The majority of each page is open to record thoughts, observations, notes etc. on any topic. We also note that you describe the product as a “journal” in your submission. These features are in keeping with the diaries of heading 4820, HTSUS.
The applicable subheading for the “Prayer Journals” 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.
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.
Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710).
Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03.
Products of China classified under subheading 4820.10.2010, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4820.30.0020, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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].
Steven A. Mack
National Commodity Specialist Division