CLA-2-48:OT:RR:NC:N4: 234
Ms. Marissa Sanders
Pier 1 Imports, Inc.
P.O. Box 961020
Fort Worth, Texas 76161-0020
RE: The tariff classification of Journals and Notepads from India and China.
Dear Ms. Sanders:
In your letter dated September 2, 2014 you requested a tariff classification ruling. As you requested, the samples you provided will be returned.
Item number EX-1001-340 is described as “Gem Ds. Journal with Pen” from India. The item is a journal measuring approximately 3 inches by 4 inches with a total of 50 unlined pages (25 sheets). The journal has a paper board cover which is embellished with polyester fabric on both sides and sequins on the front cover only. The journal is bound together by stitching the pages into the cover of the journal. A pen covered in polyester and sequins is also included. The items will be packaged together and sold as a set.
Item number 36338 is described as “Notes Purse Note” from China. The item is a mini note pad measuring 3 inches by 4½ inches. The note pad has a total of 200 unlined pages (100 sheets) measuring approximately 2½ inches by 3½ inches. There is a small design printed on the bottom of each page. The note pad has a paperboard cover which is printed with a design and the word “Notes” in the middle of the front cover. This mini note pad is bound by a spiral ring that connects the pages to the cover.
Item number 2866062 is described as “Journal Paris Button Closure” from China. The item is a journal measuring approximately 5 ¼ inches by 6 3/4 inches with 240 lined pages (120 sheets). The journal has a jewel embellishment in the center of the front cover. The front and back cover of the journal reads “Paris 1889” with a few French phrases. The journal is bound together by stitching groups of pages into the cover of the journal. It also includes an elastic strap used to close the journal.
Item number 01320 is described as “Owl Journal” from China. The item is a journal measuring approximately 6½ inches by 8¾ with 200 lined pages (100) sheets. The journal has a back and front cardboard cover and is bound together with a metal spiral binding unit. The front and back cover is printed with images of owls.
Item number PO-8384 is described as “Paradise 7” X 10”. The item is a journal/notebook measuring approximately 7 inches by 10 inches. The journal contains 200 lined pages (100 sheets) measuring approximately 6 ¾ by 9 ¾ inches. The journal is bound together by stitching groups of pages into the cover of the journal. The front and back cover is printed with images of flowers and birds.
The applicable subheading for the Item Number EX-1001-340, 2866062 and 01320 will be 4820.10.2010, Harmonized Tariff Schedule of the United States (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: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: 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 Item Number 36338 will be 4820.10.2020, Harmonized Tariff Schedule of the United States (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: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Memorandum pads, letter pads and similar articles. The rate of duty will be Free.
The applicable subheading for the Item Number PO-8384 will be 4820.10.2040, Harmonized Tariff Schedule of the United States (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: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other notebooks with dimension of 152.4 - 381 mm (6" - 15") inclusive (smaller side) x 222.5 - 381 mm (8.75" - 15"), inclusive (large side). 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/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”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division