E81617 E8 Ruling Active

The tariff classification of a composition book, from Indonesia

Issued May 4, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.2050

Headings: 4820

Product description

The sample is a 9 3/4" x 7 1/2" notebook. It features one hundred pages of blank, lined, notepaper, bound between heavy paperboard covers which are printed in black and white to resemble “marbling”. The inside faces of the covers are printed with incidental useful information, such as a multiplication table, a metric system conversion chart, etc.

Full text

NY E81617 May 4, 1999 CLA-2-48:RR:NC:2:234 E81617 CATEGORY: Classification TARIFF NO.: 4820.10.2050 Ms. Lorianne Aldinger Import Manager Rite Aid Corporation P.O. Box 3165 Harrisburg, Pennsylvania 17105 RE: The tariff classification of a composition book, from Indonesia Dear Ms. Aldinger: In your letter dated April 12, 1999, you requested a tariff classification ruling for a “Composition Book”, Rite Aid Item #991210, from Indonesia. A sample was submitted, which will be retained for reference. The sample is a 9 3/4" x 7 1/2" notebook. It features one hundred pages of blank, lined, notepaper, bound between heavy paperboard covers which are printed in black and white to resemble “marbling”. The inside faces of the covers are printed with incidental useful information, such as a multiplication table, a metric system conversion chart, etc. The applicable subheading for the “Composition Book”, Rite Aid Item #991210, as represented by the sample, will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated stationery articles of paper or paperboard). The normal trade relations rate of duty will be 2 percent ad valorem. Products of Indonesia which are classifiable in subheading 4820.10.2050, are entitled to duty free treatment under the Generalized System of Preferences (GSP), upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 637-7060. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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