The tariff classification of a blank book set with pencils, from China.
Issued May 6, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4820.10.2050
Headings: 4820
GRI rules applied: GRI 3(b)
Product description
It consists of the following items, shrink-wrapped together in a labeled cellophane package: > A 6" x 8 1/2" notebook consisting of numerous ruled paper pages, spiral-bound between stiff paperboard covers. > A 4" x 5" address book consisting of numerous alphabetically-tabbed paper pages (suitably lined and captioned for the entry of names, addresses and telephone numbers), permanently bound between stiff paperboard covers. > Two 7" pencils consisting of leads encased in a wooden sheath. The exterior surfaces of all the items are covered with matching design-printed coated paper. With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find that the above-described wrapped articles constitute "goods put up in sets for retail sale," and that the essential character is imparted by the blank books (both of which fall in the same eight-digit subheading). Accordingly,
CBP rationale
the applicable subheading for the set (identified as style P-3039, "Spiral Note Book Set") will be 4820.10.2050, HTS, which provides for notebooks of paper or paperboard.
Full text
NY C87369 May 6, 1998 CLA-2-48:RR:NC:SP:234 C87369 CATEGORY: Classification TARIFF NO.: 4820.10.2050 Ms. Gladys Diaz John T. Raia Customhouse Brokers One Industrial Plaza Building D Valley Stream, N.Y. 11581 RE: The tariff classification of a blank book set with pencils, from China. Dear Ms. Diaz: In your letter dated April 28, 1998, on behalf of Enchante Accessories, Inc. (New York City), you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It consists of the following items, shrink-wrapped together in a labeled cellophane package: > A 6" x 8 1/2" notebook consisting of numerous ruled paper pages, spiral-bound between stiff paperboard covers. > A 4" x 5" address book consisting of numerous alphabetically-tabbed paper pages (suitably lined and captioned for the entry of names, addresses and telephone numbers), permanently bound between stiff paperboard covers. > Two 7" pencils consisting of leads encased in a wooden sheath. The exterior surfaces of all the items are covered with matching design-printed coated paper. With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find that the above-described wrapped articles constitute "goods put up in sets for retail sale," and that the essential character is imparted by the blank books (both of which fall in the same eight-digit subheading). Accordingly, the applicable subheading for the set (identified as style P-3039, "Spiral Note Book Set") will be 4820.10.2050, HTS, which provides for notebooks of paper or paperboard. The rate of duty will be 2.4%. 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, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a composition notebook, spiral notebook and lined paper from China
The tariff classification of markers, a gel pen, a memo pad, paper stickers and a roll up case from China
The tariff classification of educational kits from China
The tariff classification of filler paper and a journal from China
The tariff classification of notebooks from China
The tariff classification of a spiral notebook from China
The tariff classification of back-to-school supplies from China
The tariff classification of a journal from China
The tariff classification of the "M Collection London Slipcover Notebook" from China.
The tariff classification of a spiral notebook with lined paper from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →