The tariff classification of a writing pad from China

N210179 April 13, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. W. J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of a writing pad from China Dear Mr. Gonzalez: In your letter dated March 13, 2012, on behalf of Sweda USA, Inc., you requested a tariff classification ruling. A sample writing pad was provided with your letter. The pages are composed of polyethylene plastic that is formulated with a high percentage of calcium carbonate filler. You state that the calcium carbonate is derived from natural stone and you describe this composite material as “stone paper.” This type of composite is also frequently referred to as synthetic paper and is marketed as a type of treeless paper. You state that you will be importing various sizes of note pads made of this polyethylene plastic sheeting material. The pads will have a cardboard backing. The applicable subheading for the writing pads will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem. 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 ask whether the pads are subject to the anti-dumping duties that are applicable to certain lined paper products. The pads are made of plastics and are not subject to any types of duties applicable to articles made of paper. 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division