CLA-2-48:OT:RR: NC:4:434
Mireya Ruano
Veyer, Inc.
6600 N. Military Trail
Boca Raton, FL 33496
RE: The tariff classification and country of origin of an easel-sized paper pad
Dear Ms. Ruano:
In your letter, dated December 3, 2024, you requested a tariff classification and country of origin ruling. Photos and a detailed description of the manufacturing operations were submitted for our review.
The “Sticky Pad Easel,” SKU number 6141281 is a large pad of paper, resembling an oversized memo pad, of a kind placed on an easel in the front of a classroom or conference room, where it will enable an instructor to create and display “flip charts” or other written/graphic exhibits of various kinds. It consists of thirty 25” x 30” rectangular sheets of blank white paper bound by staples along the top edge and backed by a sheet of cardboard. The back of each sheet has adhesive along the top. A “peel and seal” strip of release paper lies between the last sheet of paper and the cardboard in the glue area to prevent the last sheet from sticking to the backing board.
The applicable subheading for the “Sticky Pad Easel” 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 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.
You also requested a country of origin determination and supplied information about the materials and manufacturing. The parent roll of paper and the cardboard is manufactured in Vietnam. The glue and the “peel and seal” sheet are made in China. In Vietnam, all of the assembly takes place, consisting of the following steps: The paper is coated with glue, cut to size, bound with the backer board and “peel and seal” sheet, and packed for shipping.
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
The country in which the paper is made is the same as the country in which the components are assembled into the finished pad – Vietnam. Therefore, the country of origin for the “Sticky Pad Easel” is Vietnam.
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