M85199 M8 Ruling Active

The tariff classification of journals (diaries) from China.

Issued August 2, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.2010

Headings: 4820

Product description

Style # P-2373 consists of numerous 5” x 8-1/8” sheets of lined paper permanently bound within a design-printed paperboard cover. The cover incorporates a metal latch that enables the book to be secured in the closed position. Style # 504 consists of numerous 6-3/8” x 8-3/4” sheets of lined paper permanently bound within a cover that appears to be made of binders boards and a spine strip wrapped with leather or imitation leather. Style # P-506R consists of numerous 5-1/4” x 8-1/8” sheets of lined paper permanently bound within a design-printed paperboard cover. Style # R-505 consists of numerous 6-3/8” x 8-3/4” sheets of lined paper permanently bound within a cover that appears to be made of binders boards and a spine strip wrapped with leather or imitation leather. Style # 521 consists of numerous 7-3/8” x 9-3/4” sheets of lined paper permanently bound within a design-printed paperboard cover. Style # 3035 consists of numerous 7-3/4” x 9-3/4” sheets of lined paper spiral-bound between design-printed paperboard covers.

CBP rationale

The applicable subheading for all of the above-described journals will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for diaries and address books, bound, of paper or paperboard.

Full text

NY M85199 August 02, 2006 CLA-2-48:RR:NC:SP:234 M85199 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Ms. Gladys Diaz Raia International One Industrial Plaza Bldg. # D Valley Stream, NY 11581 RE: The tariff classification of journals (diaries) from China. Dear Ms. Diaz: In your letter dated July 21, 2006, you requested a tariff classification ruling on behalf of Enchante Accessories, Inc. Samples representing six kinds of journals (blank books) were submitted for our examination and are being returned to you as requested. Style # P-2373 consists of numerous 5” x 8-1/8” sheets of lined paper permanently bound within a design-printed paperboard cover. The cover incorporates a metal latch that enables the book to be secured in the closed position. Style # 504 consists of numerous 6-3/8” x 8-3/4” sheets of lined paper permanently bound within a cover that appears to be made of binders boards and a spine strip wrapped with leather or imitation leather. Style # P-506R consists of numerous 5-1/4” x 8-1/8” sheets of lined paper permanently bound within a design-printed paperboard cover. Style # R-505 consists of numerous 6-3/8” x 8-3/4” sheets of lined paper permanently bound within a cover that appears to be made of binders boards and a spine strip wrapped with leather or imitation leather. Style # 521 consists of numerous 7-3/8” x 9-3/4” sheets of lined paper permanently bound within a design-printed paperboard cover. Style # 3035 consists of numerous 7-3/4” x 9-3/4” sheets of lined paper spiral-bound between design-printed paperboard covers. The applicable subheading for all of the above-described journals will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Some of the items in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs and Border Protection. 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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