The tariff classification of stone paper legal pads from China and Vietnam

N333383 June 13, 2023 CLA-2-39:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ashley Gray Blue Sky The Color of Imagination 410 Exchange Irvine, CA  92602 RE:      The tariff classification of stone paper legal pads from China and Vietnam Dear Ms. Gray: In your letter, dated June 6, 2023, you requested a tariff classification ruling.  Photos and product specifications were provided for our review. The “Stone Paper Legal Pad” is a legal pad containing 50 lined sheets measuring 8.5” x 11”.  The pages are “stone paper” that is composed of polyethylene plastic that is formulated with a high percentage of calcium carbonate filler, specifically, 70% to 80% calcium carbonate and 20% to 30% polyethylene plastic.  In previous rulings CBP has classified notebooks and pads of stone paper as if the plastic component prevailed in importance.  See New York rulings N210179 (4/13/12) and N213137 (5/8/12). Accordingly, the applicable subheading for the legal pads will be 3926.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Office or school supplies,” of plastic.  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 the World Wide Web at https://hts.usitc.gov/current. 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