CLA-2-48:RR:NC:SP:234 C89809
Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL 60195-1930
RE: The tariff classification of a child's sketchbook from China.
Dear Ms. Balice:
In your letter dated July 1, 1998, you requested a tariff classification
ruling.
A sample identified as a "Style 47688 Sketchbook" was submitted and will be
retained for reference. It is a 4 1/2" x 6 1/2" sewn-bound, paper-covered
blank book which has been slipped into a design-printed plastic folder (outer
cover). Although the pages of the book are largely blank, they all have
paw-print design borders as well as a horizontal line at the bottom captioned
with the words, "Artist's Signature." Several of the pages near the front of
the book also bear top captions such as "Draw your portrait," or "Draw your
favorite thing."
The applicable subheading for the sketchbook will be 4820.10.4000,
Harmonized Tariff Schedule of the United States (HTS), which provides for other
(non-enumerated) articles similar to notebooks, diaries, etc., of paper or
paperboard. The rate of duty will be free.
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 Carl Abramowitz at 212-466-5733.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division