The tariff classification of Journals, Diaries and Notebooks from China and India

N259624 January 13, 2015 CLA-2-48:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4820.10.2010; 4820.10.2020; 4820.20.0000 Ms. Marissa Sanders Pier 1 Imports P.O. Box 961020 Fort Worth, Texas 76161-0020 RE: The tariff classification of Journals, Diaries and Notebooks from China and India Dear Ms. Sanders: In your letter dated September 2. 2014, you requested a tariff classification ruling. As you requested, the samples you provided will be returned. The samples submitted are as follows: Item Number 46503, described as “Notepad Brooch Pink and Gold”, is manufactured in China. The item is a mini note pad measuring 3 ¾ inches by 5 inches. The note pad has a total of 200 unlined pages (100 Sheets) measuring approximately 3 ¾ inches by 4 ¾ inches. There is a small design printed on the bottom of each page. The notepad has a paper board cover (with a paisley design) that folds across the front top and closes securely with a magnet. There is a jewel embellishment in the center of the front cover. The mini notepad is bound by gluing the pages into the cover of the notepad. Item Number P1404-11, described as “Paper Note Book”, is manufactured in India. The item is a notebook measuring 4 inches by 6 inches with a total of 72 lined pages (36 sheets). The notebook has a paperboard cover which has been textured and printed to form a blue and white design. The notebook is bound together by sewing the pages into the cover. Item Number RP-SS15-17, described as “Notebook”, is manufactured in India. The item is a journal measuring 5 inches by 7 inches with a total of 100 unlined pages (50 sheets) measuring 4 inches by 6 ¾ inches. The journal has a paperboard cover which is printed with flowers and embellished with glitter trimming some of the flowers. The journal is bound together by sewing the pages into the cover of the journal. It also includes an elastic strap used to close the journal. Item Number SNI-414/19A, described as “Journal Butterfly”, is manufactured in India. The item is a journal measuring 6 inches by 8 inches with a total of 200 unlined pages (100 sheets) measuring 5 ¾ inches by 7 ¾ inches. The journal has a paperboard cover which is printed with butterflies and cursive writing. There is an additional butterfly decal and two beads affixed to the front cover. The journal is bound together by sewing the pages into the cover of the journal. Item Number 60351, is described as “My Dysfunctions”, manufactured in China. The item is a journal measuring 4 inches by 5 ¾ inches with a total of 112 lined pages (56 sheets) measuring 4 inches by 5 ¾ inches. The journal has a paperboard cover which has printed words, “My Dysfunctions: A journal for chronicling my immeasurably fascinating dysfunctions”, printed on an orange background. The back of each page has a creative message to the consumer with the following page titled “Why I am Dysfunctional Today” under the title is a series of lines used by the consumer to record their thoughts in response to the previous page’s message. The journal is bound together by sewing the pages into the cover of the journal. The applicable subheading for the RP-SS15-17, SNI-414/19A 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. The applicable subheading for the 46503, P1404-11 will be 4820.10.2020, 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: Memorandum pads, letter pads and similar articles. The rate of duty will be Free. The applicable subheading for the 60351 will be 4820.20.000, HTSUS, which provides for Exercise books, of paper or paperboard. 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 Albert.Gamble@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division