CLA-2-48:OT:RR: NC:4:434
Norma Floriano
OOLY
5607 Palmer Way
Carlsbad, CA 92028
RE: The tariff classification of sketchbooks from China
Dear Ms. Floriano:
In your letter, dated June 16, 2023, you requested a tariff classification ruling for two styles of sketchbooks. A detailed description and photos of each item were submitted for our review.
Item number 118-207, Doodle Pad Sketchbooks – Dino Days, is a sketchbook, glue-bound along the spine, containing 32 blank pages between cardstock covers. The front cover is color printed with cartoon dinosaurs. It measures approximately 8.25” by 11.5”.
Item number 118-101, the “White DIY Cover Sketchbook,” is a spiral bound sketch book (bound at the top) containing 75 blank, perforated sheets between kraft paper covers. It measures approximately 7.5” by 5”. The front cover is blank, and the purchaser is encouraged to create their own front cover design.
You propose classification in chapter 49, Harmonized Tariff Schedule of the United States (HTSUS), as printed articles. We disagree. The “Children’s picture, drawing or coloring books” of heading 4903, HTSUS, would require illustrations, line drawings for coloring or tracing, instructions for drawing, or other printing within the pages for inclusion in this heading. The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. The ENs to heading 4903 state: “This heading also includes children’s drawing or colouring books. These consist mainly of bound pages (sometimes in the form of detachable postcards) containing simple pictures for copying, or outlines of pictures, with or without printed instructions, for completion by drawing or colouring; sometimes coloured illustrations for guidance are incorporated.” The sketchbooks under consideration contain blank pages with no printing and are better described in heading 4820, HTSUS. We reference sketchbook rulings NY A83826 (5/28/96), NY C89809 (7/27/98), NY M87370 (11/14/06), NY N323061 (12/8/21), and NY 4333315 (6/8/23) as precedence.
The applicable subheading for the sketchbooks will be 4820.10.4000, HTSUS, which provides for “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4820.10.4000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4820.10.4000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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