The tariff classification of Notebooks from China

N303956 May 3, 2019 CLA-2-48:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4820.10.2060 Ms. Denise Young-Sang Office Depot Office Max 6600 North Military Trail Boca Raton, FL 33496 RE: The tariff classification of Notebooks from China Dear Ms. Young-Sang: In your letter, dated April 5, 2019, you requested a tariff classification ruling on a notebook with built-in charger. A sample was submitted for our review and will be returned, per your request. Item YTW-7896-13 is a notebook measuring approximately 8.5” by 6.72” containing 60 lined pages. The covers are constructed of a paperboard core covered with polyurethane sheeting. The refillable pages are secured by eight rings, and the interior features slots for business cards or similar. Mounted inside the front cover is a wireless charger consisting of a 5000mAH lithium-ion polymer battery with USB port. Also included is an 80CM 2A micro USB charging cable. You state that the item will be marketed as a “note taking system with wireless charging capability to keep mobile devices charged at any time.” Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). The notebook with charger is considered a composite article, consisting of the paper-filled notebook for taking notes and the charger for charging mobile devices. GRI 3(b) provides that composite articles consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. While the wireless charger aspect might make the notebooks more distinctive and more attractive to some purchasers, it is unlikely that anyone would purchase the notebook primarily for use as a charger. Its identity as a “notebook” implies it will be purchased primarily as a means for taking and organizing notes. Therefore, the applicable subheading for the notebook will be 4820.10.2060, HTSUS, which provides for “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 4820.10.2060, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4820.10.2060, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division