The tariff classification of notebooks and stickers from China

N353149 September 16, 2025 CLA-2-48:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4820.10.2040; 4911.99.6000; 9903.01.22; 9903.01.24; 9903.01.25; 9903.88.03; 9903.88.15 Ms. Krista Fedon OOLY, LLC 5607 Palmer Way Carlsbad, CA 92010 RE: The tariff classification of notebooks and stickers from China Dear Ms. Fedon: In your letter, dated September 2, 2025, you requested a binding tariff classification ruling. The ruling was requested for notebooks packaged with stickers. Product information and photos were submitted for our review. The product under consideration is identified as Item 118-325, “Artful Notes Dual Activity Notebook”. The item is a notebook, measuring 8” wide by 10” long, that has 50 sheets of color printed pages and 50 lined notebook pages. The color-printed pages are reverse-printed with white line designs and negative spaces filled with color. Included in the notebook are two pages of paper stickers printed by offset lithography. There are 27 stickers printed with designs, 45 small, solid color, cut-to-shape stickers, and 48 stickers printed with words and phrases. The stickers printed with words and phrases comprise the greatest surface area of all the stickers. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are 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. The Artful Notes item consists of a notebook and three types of stickers. The goods are classifiable in three headings of the HTSUS. The notebooks and stickers are packaged together for retail sale. The item fails the definition of a set, however, as the components are not used together to meet a particular need or carry out a specific activity. Therefore, the notebook and the sticker sheets will be classified separately. As the stickers are effectively a single item, we will classify them by the stickers that predominate in number and area. The stickers will be classifiable as the stickers that are printed with words and phrases. The applicable subheading of the notebooks will be 4820.10.2040, 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: Other note books with dimensions of 152.4-381 mm (6" - 15"), inclusive (small side) X 222.5-381 mm (8.75" -15"), inclusive (large side). The general rate of duty will be free. The applicable subheading for the sticker sheets will be 4911.99.6000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. The general rate of duty will be free. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.24, in addition to subheading 4820.10.2040, HTSUS. Merchandise classifiable under subheading 4911.99.6000, HTSUS, constitutes “any information or informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt from additional duties under Executive Order 14195 pursuant to subheading 9903.01.22, HTSUS. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.22, in addition to subheading 4911.99.6000, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” At this time products from Hong Kong and China will be subject to an additional 10 percent ad valorem rate of duty. All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At the time of entry, you must report the Chapter 99 subheading applicable to your product classification, 9903.01.25, in addition to subheading 4820.10.2040, HTSUS. Merchandise classifiable under subheading 4911.99.6000, HTSUS, constitutes “any information or informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt from additional duties under Executive Order 14195 pursuant to subheading 9903.01.22, HTSUS. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.22, in addition to subheading 4911.99.6000, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4820.10.2040, HTSUS, unless specifically excluded, are subject to an additional 25 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 4820.10.2040, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.99.6000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 4911.99.6000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively. The Artful Notes notebook may be subject to anti-dumping duties for lined paper products from China (A570-901). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf The tariffs and additional duties cited above are current as of this ruling’s issuance. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) Denise Faingar Acting Director National Commodity Specialist Division