The tariff classification of a journal from China

N020001 December 19, 2007 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2050 Mr. Marlin J. Baker, Jr. Phoenix International Freight Services, Ltd. 25991 Northline Commerce Drive, Suite 514 Taylor, MI 48180-7938 RE: The tariff classification of a journal from China Dear Mr. Baker: In your letter dated November 20, 2007, you requested a tariff classification ruling on behalf of your client, Colorbok Inc. A sample was submitted of Item 46441, Journal for our review and will be returned to you as requested. The journal is a “craft kit” that consists of the following items: Two plastic covers Three binder rings Twenty-five blank sheets of paper Twenty-five lined sheets of paper Five pattern papers Four folder sleeves Two punch-out sheets One sticker sheet Two brads One metal book plate Twenty-four inches of assorted ribbon One instruction sheet The journal “craft kit”, which measures approximately 4¼” x 1” x 7”, contains accessories to organize ideas to create a personalized book that can be filled with favorite photos, creative layouts, and individual reflections. The kit comes with sheets of colorful stickers, quotations, inspiring words and designs that will help to stimulate creative thoughts to fill the pages to your own individual satisfaction. The kit is designed to engage the user in the activity (involving cutting, gluing, etc.) of decorating and creating a journal. All of the items in the kit are either articles to be decorated or materials with which to accomplish the decoration. Therefore, the kit will be regarded for tariff classification purposes as "goods put up in sets for retail sale." The essential character of the set is imparted by the paper components. The applicable subheading for the journal will be 4820.10.2050, 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 stationary, 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 rate of duty will be free. The ruled lined sheets of paper may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (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 http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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 World Wide Web at http://www.usitc.gov/tata/hts/. The narrow woven ribbons classified in tariff subheading 5806.32.1090 fall within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division