CLA-2-48:OT:RR: NC:4:434
Melissa Lehmann
M.Z. Berger & Company, Inc.
353 Lexington Ave.
New York, NY 10016
RE: The tariff classification of note pads from China
Dear Ms. Lehmann:
In your letter, dated October 16, 2024, you requested a tariff classification ruling. A detailed description and photos were submitted for our review.
The “Stitch Sticky Pad Folio,” style number LTG293, is a folio (folder) containing several sticky note pads featuring the Disney character Stitch. The bifold chipboard folio is covered with decorative art print paper. Inside are seven sticky note pads in various dimensions with 150 sheets of paper each. Attached on the inside left cover are two notepads measuring 4” x 5” each. Attached on the right inside cover are three notepads, measuring .8” x 3.3” each, one pad measuring 3” x 3”, and one shaped like Stitch’s head, that measures approximately 2” x 3.3”. The sticky notes are embellished with printed motifs of Stitch. An elastic band runs the length of the folder to hold it closed.
You propose classification of the outer chipboard folder in subheading 4820.90.80000, Harmonized Tariff Schedule of the United States (HTSUS), as other articles of furniture, of wood, not classified in chapter 94. We disagree. The chipboard folder is an inexpensive item that is merely acting as packaging for the note pads. In your submission you state that the folder is intended to be discarded when the paper pads are used up, and it would have no practical use on its own. As packaging, the folders will be classified along with the sticky note pads, GRI 5(b) noted.
You further propose that the sticky note pads are classifiable in subheading 4820.10.2010, HTSUS, as “diaries and address books.” We disagree. The note pads are more specifically provided for in 4820.10.2020, HTSUS, as “Memorandum pads, letter pads and similar articles.”
To reiterate, the applicable subheading for the sticky note pads, style number LTG293 (including their folder), will be 4820.10.2020, HTSUS, which provides for “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Memorandum pads, letter pads and similar articles.” The column one, general 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 4820.10.2020, 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 4820.10.2020, 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.
You also ask whether the product is subject to antidumping or countervailing (AD/CVD) duties. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (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 https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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