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The tariff classification of children's notebooks from China, Hong Kong or Taiwan.
Issued August 29, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B88556 (August 29, 1997)
Tariff classification
HTS codes: 4820.10.2050
Headings: 4820
Product description
Its main component is a 3 x 4 inch blank paper notebook which has been glued inside a folder (cover) made of a 3/32-inch-thick sheet of a spongy foam rubber or plastics material. The folder has a "VELCRO"-type flap closure. Accompanying the covered notebook in a sealed retail package are a number of small, flat animal figures cut from the same kind of foam sheeting that comprises the folder. These are apparently intended to be affixed to the notebook cover as decorations. Several pieces of two-sided pressure-sensitive foam tape are provided for that purpose.
CBP rationale
The applicable subheading for the above-described kit will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard.
Full text
NY B88556 August 29, 1997 CLA-2-48:RR:NC:SP:234 B88556 CATEGORY: Classification TARIFF NO.: 4820.10.2050 Mr. John C. Blaser Blaser & Mericle, Inc. PO Box 81309 AMF Cleveland, Ohio 44181 RE: The tariff classification of children's notebooks from China, Hong Kong or Taiwan. Dear Mr. Blaser: In your letter dated August 4, 1997, on behalf of your client, Manco, Inc., you requested a tariff classification ruling. A sample identified as a children's "note pad kit" (Item # M97-6003) was submitted and will be retained for reference. Its main component is a 3 x 4 inch blank paper notebook which has been glued inside a folder (cover) made of a 3/32-inch-thick sheet of a spongy foam rubber or plastics material. The folder has a "VELCRO"-type flap closure. Accompanying the covered notebook in a sealed retail package are a number of small, flat animal figures cut from the same kind of foam sheeting that comprises the folder. These are apparently intended to be affixed to the notebook cover as decorations. Several pieces of two-sided pressure-sensitive foam tape are provided for that purpose. The applicable subheading for the above-described kit will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. The rate of duty will be 2.8%. 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 Carl Abramowitz at 212-466-5733. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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