CLA-2-48:OT:RR:NC:5:130
Ms. Jessica Rowe
Blue Q
703 West Housatonic St.
Pittsfield, MA 01201
RE: The tariff classification of notebooks from Vietnam
Dear Ms. Rowe:
In your letter, dated November 25, 2025, you requested a binding tariff classification ruling on paper
notebooks. Product information, photos, and a sample were submitted for our review.
The products under consideration are 5.8” x 8.3” notebooks in six styles. The styles are PP500 Random
Crap, PP501 Doggy Do List, PP502 Meeting is Bullshit, PP503 Twirl My Hair, PP504 Family Scheduling,
and PP505 Everything Avoiding. Each of the notebooks is spiral bound, has a hard paperboard cover, and
has 80 lined, perforated pages.
The applicable subheading for the notebooks is 4820.10.2060, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter
pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or
other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery,
of paper or paperboard; albums for samples or for collections and book covers (including cover boards and
book jackets) of paper or paperboard: Registers, account books, notebooks, order books, receipt books, letter
pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound;
memorandum pads, letter pads and similar articles: Other. The 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.
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 Laurel Duvall at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division