CLA-2-48:OT:RR:NC:4:434
Mr. Ralph Natale
American Shipping Company
250 Moonachie Road
Moonachie, NJ 07074
RE: The tariff classification of Notepads, Notebooks and Journals from China
Dear Mr. Natale:
In your letter dated August 23, 2017, you requested a tariff classification ruling on behalf of your client, Kaisercraft PTY Ltd. Samples were submitted for our review and will be returned, per your request.
Item one is described as a notepad. It measures approximately 7” by 9 3/4” and contains 60 lined pages. The pages are glued at the top between a front cover of cardstock and a backing of paperboard, with the word “Noted” printed on the front.
Item two consists of three notebooks, packaged together, each measuring approximately 5 7/8” by 8 ¼”. The sewn in pages are bound between cardstock covers. Each contains 30 double sided pages, one with blank pages, the second with lined pages and the third with lined grid pages. “Notes” is printed on the front covers.
Item three is labeled “medium journal.” It measures approximately 5 ½” by 8 ¼” and contains 160 lined pages. The sewn in pages are bound between rigid paperboard covers. It features an attached ribbon bookmark and elastic to hold the book closed.
Item four is a paper pad, with the words “To Do” printed across the top of each sheet. The pad measures approximately 4 ¼” by 8 ¼” and contains 60 lined sheets. The sheets are glue-bound together at the top. A flat magnet is affixed to the paperboard backing.
The applicable subheading for items one and four, the notepads and To Do List pads, 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: Diaries, notebooks and address books, bound; memorandum pads, diaries and similar articles: Memorandum pads, letter pads and similar articles. The rate of duty will be free.
The applicable subheading for item two, the notebooks, will be 4820.10.2060, HTSUS, which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, diaries and similar articles: Other. The rate of duty will be free.
The applicable subheading for item three, 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: Diaries, notebooks and address books, bound; memorandum pads, diaries and similar articles: Diaries and address books. The rate of duty will be free.
The item one notepads may be subject to antidumping 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"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. 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" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov.
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