CLA-2-48:OT:RR:NC:2:234
Mr. Steve Nowik
Panalpina, Inc.
800 E. Devon Avenue
Elk Grove Village, IL 60007
RE: The tariff classification of a journal, note cards with envelopes, and boxed notepaper from China
Dear Mr. Nowik:
In your letter dated May 11, 2011, you requested a tariff classification ruling on behalf of your client, Vera Bradley Designs.
The ruling was requested on a journal, note cards with envelopes, and boxed notepaper.
Item 1 is a soft cover, paper journal which contains blank pages. The journal measures approximately 6 inches x 8 inches and has exterior, design-printed front and back covers. The journal is made of 100% recycled cotton paper and bound with thread. It is designed for the purpose of note taking.
Item 2 is a sample of two styles of note cards with corresponding envelopes. One item is packaged in a plastic bag and the other in a box.
The first sample is six note cards with corresponding gold envelopes banded to a paperboard backer and put up together in a plastic bag. The note cards are folded in half and measure approximately 4 inches x 5¼ inches. They contain a blank interior designed for writing a note and exterior front and back covers which are design printed in various floral patterns. The six envelopes measure approximately 5½ inches x 4¼ inches. The solid gold colored envelopes have a self-adhesive flap covered with a strip of release paper. The items are made from 100% cotton paper.
The second sample is a boxed set which contains two different styles of note cards and envelopes. Style 1 is a set of six blank, rectangular sheets of paper with matching envelopes. The unfolded sheets measure approximately 6 inches x 4 inches. The solid colored papers are made to slip into the coordinating butterfly design-printed envelopes of the same size. Style 2 is a set of fourteen color coordinated striped note cards and floral envelopes. The note cards are folded in half and measure approximately 4¼ inches x 3 inches. They have a blank interior designed for writing a note. The envelopes measure approximately 3 inches x 4 ½ inches. The two styles of cards and envelopes are held together with a paper band and neatly stored in the paperboard box. The items are made from 100% cotton paper.
Item 3 is a boxed set of note paper which contains multi-colored sheets which measure approximately 4½ inches x 2 inches x 4 inches. The blank note paper is contained in a box with a flip top lid and covered with a multi-colored designed cotton paper. The sheets of note paper are held together with a paper band and stored in the multi-colored, paper covered box. The boxed set of note paper is made from 100% recycled cotton paper.
The four samples submitted for our examination will be returned to you as requested.
The applicable subheading for the note cards with envelopes will be 4817.20.4000, (HTSUS), Harmonized Tariff Schedule of the United States which provides for Letter cards, plain postcards and correspondence cards: Other. The rate of duty will be free.
The applicable subheading for the stationery box will be 4817.30.0000, (HTSUS), which provides for Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. The rate of duty will be free.
The applicable subheading for the journal will be 4820.10.2010, (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Diaries and address books. The rate of duty will be free.
The applicable subheading for the notepaper and box will be 4823.90.8600, (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard cellulose wadding or webs of cellulose fibers: Other: Other: 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division