The tariff classification of business notebooks from China, Vietnam and Taiwan

N108819 July 6, 2010 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Ms. Denise Young-Sang Office Depot, Inc. 6600 North Military Trail, N516E Boca Raton, FL 33496 RE: The tariff classification of business notebooks from China, Vietnam and Taiwan Dear Ms. Young-Sang: In your letter dated June 4, 2010, you requested a tariff classification ruling. The ruling was requested on “business notebooks”. You state in your letter that the business notebooks will be available in two different cover styles. One notebook has front and back covers made of paperboard. In a phone call to your office, you stated that the other notebook style has covers made of a polyvinyl material and that both notebooks will be spiral bound. The notebooks measure approximately 8.5 inches x 11 inches. The inside pages will be lined with sections identified as “topic”, “date’, “attendees” and “meeting notes” to allow the user to jot down reminders and notes relating to particular dates and projects. The purpose of the notebook is to be used as a planner for schedules and appointments. The applicable subheading for the business notebooks will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books . . . 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: Diaries and address books. 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 World Wide Web at http://www.usitc.gov/tata/hts/. You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). 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"). 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