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The tariff classification of a book cover and a book cover with a notebook from Hong Kong.
Issued April 3, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C86045 (April 3, 1998)
Tariff classification
HTS codes: 4820.10.2050, 6307.90.9989
Product description
The book cover is made of 100 percent cotton denim fabric. The inside features a spiral bound paper notebook inserted into sleeves at both ends of the book cover. The spiral bound paper notebook is not bound to the cover in any permanent fashion. It is replaceable, and can be discarded when filled. The inside of the book cover also features, on the left side a small open pocket and on the right side a textile loop. The outside front and back feature an open pocket. You requested a classification for the cover with the notebook insert, a classification for just the textile cover if imported separately and a classification for a book cover shipped with an agenda or calendar inside. This ruling only applies to the sample submitted and the textile cover if imported separately. If you wish classification for the book cover with an agenda or calendar, please resubmit the request along with a sample of actual insert which will be imported.
CBP rationale
The applicable subheading for the book cover with a notebook insert will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles, other. The applicable subheading for the book cover by itself will be 6307.90.9989, HTS, which provides for other made up articles.
Full text
NY C86045 April 3, 1998 CLA-2-63:RR:NC:TA:352 C86045 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 4820.10.2050 Mr. Mike Leahy A.N. Deringer, Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of a book cover and a book cover with a notebook from Hong Kong. Dear Mr. Leahy: In your letter dated March 23, 1998, on behalf of Roadrunner Apparel Inc., Quebec, Canada, you requested a tariff classification ruling. The sample is being returned as requested. The sample submitted is a book cover with a notebook. The book cover is made of 100 percent cotton denim fabric. The inside features a spiral bound paper notebook inserted into sleeves at both ends of the book cover. The spiral bound paper notebook is not bound to the cover in any permanent fashion. It is replaceable, and can be discarded when filled. The inside of the book cover also features, on the left side a small open pocket and on the right side a textile loop. The outside front and back feature an open pocket. You requested a classification for the cover with the notebook insert, a classification for just the textile cover if imported separately and a classification for a book cover shipped with an agenda or calendar inside. This ruling only applies to the sample submitted and the textile cover if imported separately. If you wish classification for the book cover with an agenda or calendar, please resubmit the request along with a sample of actual insert which will be imported. The applicable subheading for the book cover with a notebook insert will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles, other. The rate of duty will be 2.4 percent ad valorem. The applicable subheading for the book cover by itself will be 6307.90.9989, HTS, which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. 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 Alan Tytelman at 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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The tariff classification of notebooks from China
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The tariff classification of a spiral notebook from China
The tariff classification of a journal from China
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