The tariff classification of paper notepads from Japan and China

N111957 July 13, 2010 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2060 Ms. Vidya Bhavnani Sun Coast Merchandise Corporation 6405 Randolph Street Commerce, CA 90040 RE: The tariff classification of paper notepads from Japan and China Dear Ms. Bhavnani: In your letter dated June 17, 2010, you requested a tariff classification ruling. The ruling was requested on Item GOGRN0070, “Handy Jotter Notebook” and Item GOGRN0071, “Handy Spiral Notebook”. The two items are small memorandum pads made of paperboard covers and filled with blank paper and “sticky note” pads. Item GOGRN0070, “Handy Jotter Notebook”, is a small notepad which opens to display various styles of notepads glued to the inside of the covers. The “Handy Jotter Notebook” has unprinted, paperboard covers and an extended fold-over tab that inserts into a slit on one side to hold the pad closed. The notepad measures approximately 5½” x 3½”. The inside left hand cover contains five assorted color “sticky flags” which consists of several narrow sheets of self-adhesive paper strips. The assorted “sticky flags” are placed side by side and measure approximately 2” x ¾”. One larger “sticky note” pad which consists of several sheets of self- adhesive paper and measures approximately 3” x 3” is positioned directly below the “sticky flags”. On the inside right hand cover is a fifty sheet, unlined, white paper notepad which is held together on the top with an adhesive strip. The “Handy Jotter Notebook” is made in China. The purpose of the notebook is to use the easily detachable sheets of blank paper to write notes or reminders. Item GOGTN0071, “Handy Spiral Notebook”, is a spiral bound notepad which measures approximately 5½” x 3”. The spiral bound memo pad is divided into two sections which display five assorted color “sticky flags” glued to a paperboard card that separates them from fifty sheets of unlined “Kraft” note paper. The notepad has a pen loop attached on the side to hold a writing instrument. You state in your letter that the notepad will come with a pen which was not included with the sample submitted. The “Handy Spiral Notebook” is made with recycled paper which is imported from Japan to China. The purpose of the notebook is to use the easily detachable sheets of blank paper to write notes or reminders. The applicable subheading for the paper notepads 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 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/. 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