CLA-2-48:OT:RR:NC:N4:434
Jessica Rowe
Blue Q
703 West Housatonic St.
Pittsfield, MA 01201
RE: The tariff classification of notebooks from Vietnam
Dear Ms. Rowe:
This is in response to your letter dated April 23, 2025, requesting a tariff classification on one style of
notebook. Photos and a description of the item were provided for our review.
The product under consideration, Item# PP107, is the “Ghosts Were People” notebook, spiral-bound at the
top and containing 60 blank pages. It measures 5” x 3”. You state that the intended use of the notebook is
for note taking.
The applicable subheading for the spiral notebook will be 4820.10.2060, Harmonized Tariff Schedule of the
United States (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 is Free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, 9903.01.25, in addition to subheading
4820.10.2060, HTSUS, listed above.
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 and Border Protection
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, please contact
National Import Specialist Charlene S. Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division