F81130 F8 Ruling Active

The tariff classification of a notebook with pen, from China.

Issued December 28, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.2050

Headings: 4820

Product description

The notebook consists of a quantity of ruled 5” x 7¾” sheets of paper, spiral bound between paperboard covers. The exterior of the front cover is decorated with metallized plastic film printed with a holographic design. A fabric loop, attached to the inside of the back cover, holds a plastic ballpoint pen.

CBP rationale

The applicable subheading for the complete #987079 notebook/pen set will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard.

Full text

NY F81130 December 28, 1999 CLA-2-48:RR:NC:SP:234 F81130 CATEGORY: Classification TARIFF NO.: 4820.10.2050 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a notebook with pen, from China. Dear Ms. Balice: In your letter dated December 10, 1999, you requested a tariff classification ruling. A sample identified as a “spiral notebook/pen set” (#987079) was submitted and will be retained for reference. The notebook consists of a quantity of ruled 5” x 7¾” sheets of paper, spiral bound between paperboard covers. The exterior of the front cover is decorated with metallized plastic film printed with a holographic design. A fabric loop, attached to the inside of the back cover, holds a plastic ballpoint pen. The applicable subheading for the complete #987079 notebook/pen set will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. For the remainder of 1999, the rate of duty will be 2%. Effective January 1, 2000, the rate of duty will be 1.6%. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →