The tariff classification of a ruled lined notebook from India

N223795 July 24, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Mr. Charles Frohman Advantus Corp. 12276 San Jose Blvd. Building 618 Jacksonville, FL 32223 RE: The tariff classification of a ruled lined notebook from India Dear Mr. Frohman: In your letter dated June 25, 2012 you requested a tariff classification ruling. The ruling was requested on a hardcover, case bound notebook with ruled lined pages. The case bound notebook contains approximately ninety-six stitched ruled lined white pages which measure approximately 8¼ inches (w) x 11½ (h) inches. The ruled white pages have spaces for a subject and date located on the top line of each page. The ruled lined sheets are between two interior red endsheets which are constructed of heavier paper inside the front and back covers. The center of the book incorporates a permanently attached black textile ribbon bookmark. The hardcover notebook has a foil, plastic overlay exterior which is design-printed with lettering and words (e.g. “Notebook”). It measures approximately 8½ (w) inches x 11¾ (h) inches. The notebook is designed for taking notes and jotting down information. The applicable subheading for the ruled lined notebook will be 4820.10.2010, 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: 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/. The merchandise in question 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://addcvd.cbp.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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division