The tariff classification of record books from China

N094582 March 17, 2010 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2010; 4820.10.2060 Ms. Hope Sirekis Federated International Inc. 1 Peace Bridge Plaza, Suite 314 Buffalo, NY 14213 RE: The tariff classification of record books from China Dear Ms. Sirekis: In your letter dated February 12, 2010, you requested a tariff classification ruling. The ruling was requested on three styles of carbonless record books and calendar/appointment books. Representative samples of each book type were submitted for our examination which will be returned to you as requested. The book styles were identified as rent receipt books, invoice books, sales order books and desk calendar/appointment books. The books are soft covered books. The dimensions of the books are as follows: rent receipt pads - 6 ¾” x 2 ¾”, invoice book – 5 ¼” x 8” sales order books 5 ¼” x 8” and 6 ½” x 3 ½” and desk calendar/appointment booklets – 8 ½” x 11”. The carbonless record books have pages that are perforated for easy removal and numbered consecutively. The pages of the books are in duplicate and/or triplicate carbonless paper sheets. They are printed with designated spaces to enter specific information. The pages have lined spaces identified as date, name, address, quantity, price, total, salesperson, description and signature. The sales order books have a Velcro strip along the back cover to facilitate attachment to a board for hanging. Each of the record books have an extended paperboard cover at the back to fold over between the pages to allow recording information on one numbered page at a time. The invoice book and sales books have a state tax calculation chart printed on the inside of the extended back cover. The sales order books are printed on the inside front cover with a place to record cash and charge transactions. The desk calendar and appointment books have pages of a printed monthly calendar showing the months, days and dates. Each page includes a ledger to the right of the page with lines to record a list of “things to do”. The ledger shows the previous and upcoming months printed at the bottom. The calendars are printed with special events and holidays during each month. The last few pages in the book are ruled pages that accommodate entries for important dates/events, phone numbers/addresses and notes. The applicable subheading for the desk calendar and appointment books will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles bound, of paper or paperboard: Memorandum pads, letter pads and similar articles: Diaries and address books. The rate of duty will be Free. The applicable subheading for the carbonless record books will be 4820.10.2060, (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Other. 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. 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 and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division