L87426 L8 Ruling Active

The tariff classification of a notebook and a photo album from China.

Issued September 16, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.2050, 3924.90.5500

Headings: 4820, 3924

Product description

SKU # 10029637 is an 8½” x 11¾” x ½” notebook consisting of numerous ruled white paper sheets that have been spiral-bound between paperboard covers.

CBP rationale

The applicable subheading for the # 10029637 notebook will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. The applicable subheading for the # 10029683 photo album will be 3924.90.5500, HTS, which provides for other (non-enumerated) household articles of plastics.

Full text

NY L87426 September 16, 2005 CLA-2-48:RR:NC:SP:234 L87426 CATEGORY: Classification TARIFF NO.: 4820.10.2050; 3924.90.5500 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a notebook and a photo album from China. Dear Ms. Davidson: In your undated letter received here on August 29, 2005, you requested a tariff classification ruling. Two samples were submitted for our examination. SKU # 10029637 is an 8½” x 11¾” x ½” notebook consisting of numerous ruled white paper sheets that have been spiral-bound between paperboard covers. The applicable subheading for the # 10029637 notebook 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 Free. SKU # 10029683 is a 5” x 6½” x ½” photo album consisting of numerous pocket-style pages, made wholly of plastic, that have been spiral-bound between paperboard covers. The applicable subheading for the # 10029683 photo album will be 3924.90.5500, HTS, which provides for other (non-enumerated) household articles of plastics. The rate of duty will be 3.4%. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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