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

N259625 December 16, 2014 CLA-2-48:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4820.10.2010; 4820.10.2020 Ms. Marissa Sanders Pier 1 Imports, Inc. P.O Box 961020 Fort Worth, Texas 76161-0020 RE: The tariff classification of Journals, Diaries, Notepads and Notebooks from India and China Dear Ms. Sanders: In your letter dated September 2, 2014, you requested a tariff classification ruling. The samples submitted are as follows: Item Number EX-511NP, a Sequence Heart Journal, consists of a journal in the shape of a heart measuring 2 ½ inches by 2 ½ inches. It has a paper board cover which is embellished with red polyester fabric and sequins on the front cover and red polyester fabric only on the back cover. It includes a pen that is also covered in polyester fabric and sequins. The item is sold as a set in a plastic container that resembles a clear purse with a plastic snap. The journal is bound together by sewing the blank pages into the cover of the journal. There are a total of 50 pages (25 sheets) of unlined paper which measure 2 ½ inches by 2 ½ inches. The journal is manufactured in India. Item Number F143957 (Take Note Purse Note) is a notepad measuring 3 inches by 4 ½ inches with a paper board cover that folds from the back of the front top to the bottom and closes securely with a magnet. The notepad is bound by gluing the pages into the cover of the notepad. There are total of 140 pages (70 sheets) of unlined paper which measures 3 inches by 4 ½ inches. The notepad is manufactured in China. Item Number 1813 (Note Book) is a notebook/journal measuring 5 inches by 7 inches with a paper board cover that is embellished with cotton and polyester fabric on both sides and beads, sequins and stitching on the front only. The notebook/journal is bound together by sewing the pages into the cover of the notebook/journal. There are a total of 150 pages (75 sheets) of unlined paper which measures 4 ¾ inches by 6 ¾ inches. The notebook/journal is manufactured in India. Item Number 60384 (Notepad Rate That Wine) is a notepad measuring 6 inches by 9 inches with a paper board front cover and back. The cover of the notepad is set up in the fashion of a grid with different ways and categories to “rate that wine” and with places to add notes regarding the wine. There are 60 blank white pages (60 sheets) that measure 6 inches by 9 inches. The notepad is manufactured in China. The importer description of the item, however, indicates that the blank pages in the actual product will contain the grid that appears on the sample. Item Number 5514 (Orchid Lendenia Journal) is a journal measuring 65/8 inches by 8½ inches with a paper board/cardboard cover. The cover of the journal is printed with flowers, various other designs and the words “Orchid. Lendenia. Cattlena” appearing on the front cover. The journal closes with an additional magnetic flap that extends from the back side of the journal over the front of the journal. The journal is bound by stitching groups of pages into the cover of the journal. There are a total of 200 pages (100 sheets) of lined paper which measures 5½ inches by 8 2/16 inches. The journal is manufactured in China. The five samples submitted for our examination will be returned to you as requested. The applicable subheading for the Item Number EX-511NP, 1813 and 5514 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 Item Number F143957, 60384 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. 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