CLA-2-48:OT:RR:NC:4:434
Bo Labrum
Denik LLC
1155 W 2200 S
Logan, UT 84321
RE: The tariff classification of unfinished journals and notebooks from China
Dear Mr. Labrum:
In your letter dated March 14, 2025, you requested a tariff classification ruling on five styles of unfinished
journals, notebooks, and planners. Samples and product specifications were provided for our review.
We are unable to issue a ruling on one of your products at this time, the “Plans to Change the World” day
planner. The classification involves a consideration of whether the merchandise may be classifiable in
heading 4820, Harmonized Tariff Schedule of the United States (HTSUS). Section 177.7 of the Customs
Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically,
§ 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending
before the United States Court of International Trade or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to the day planner at this time. The
classification determination may be impacted by court cases currently pending in the Court of Appeals for the
Federal Circuit. See Blue Sky The Color of Imagination v. United States, US 24-1710. If you wish, you may
resubmit your request for a prospective ruling after the appropriate court case have been resolved.
The remaining four items under consideration are described in the submission as “book blocks.” You
presented samples of unfinished journals and notebooks. All consist of assembled sheets that are Smyth
sewn, measuring 6” x 8.5” in their untrimmed form. In the United States, the book blocks will be
glue-bound into their covers and trimmed down to a final size of 5.25” x 8.25”.
The first style is an unfinished “Mindfulness Journal,” containing lined pages with daily prompts for
recording the following: “Three things I am grateful for:,” “Three thoughts, emotions, or sensations that
arose today:,” “Three things I did to help others or others did to help me:,” and “Three people I wish health
and happiness for:” At the top of each page is a space to record the date.
The second style is an unfinished notebook, containing approximately 144 pages of graph paper.
The third style is an unfinished notebook, containing approximately 144 pages of lined paper.
The fourth style is an unfinished notebook, containing approximately 144 pages of lined course brown
paper. The lines are printed as spaced apart dots that can be used as guides for writing or as graph paper.
You propose classification in heading 4901, HTSUS, which provides for Printed books, brochures, leaflets
and similar printed matter…,” by citing Chapter 49 Note 4(c). However, this chapter note applies only to
parts of books, which, in their finished state, would be classifiable in Heading 4901. You acknowledge,
correctly, that your finished journals and notebooks are classified in Heading 4820, HTSUS.
General Rule of Interpretation 2(a) (GRI 2(a)) of the HTSUS allows for “Any reference in a heading to an
article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered,
the incomplete or unfinished article has the essential character of the complete or finished article. It shall
also include a reference to that article complete or finished (or failing to be classified as complete or finished
by virtue of this rule), entered unassembled or disassembled.”
The book blanks meet this description of incomplete, unfinished goods. The essential character of the
finished journals and notebooks is present, as only the covers are missing, and pages are to be trimmed
slightly. Therefore, the book blanks will be classified as if they were finished, complete journals and
notebooks.
The applicable subheading for the “Mindfulness Journal” will be 4820.10.2010, HTSUS, which provides for
“Diaries and address books.” The column one, general rate of duty will be Free.
The applicable subheading for the three styles of notebooks will be 4820.10.2060, HTSUS, which provides
for “Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles:
Other.” 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
subheadings 4820.10.2010, 4820.10.2060, and 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 subheadings 4820.10.2010, 4820.10.2060, and
4820.10.4000, HTSUS, listed above.
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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheadings 4820.10.2010, 4820.10.2060, and 4820.10.4000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, and additional tariffs applying to your goods may have gone
into effect. You should exercise reasonable care in monitoring the status of goods covered by the Notes cited
above and the applicable Chapter 99 subheadings, as well as monitoring new tariffs.
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