The tariff classification of “Stone Paper Notebooks” from China

N213137 May 8, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. R. Kevin Williams Rodriguez, O’Donnell, Gonzalez & Willams, P.C. 8430 West Bryn Mawr Ave., Suite 525 Chicago, IL 60631 RE: The tariff classification of “Stone Paper Notebooks” from China Dear Mr. Williams: In your letter dated April 5, 2012, on behalf of Esselte Corporation, you requested a tariff classification ruling. The sample provided with your letter is identified as an “Oxford® Stone Paper Notebook.” It is a coil-bound 8 ½ inch by 11 inch notebook that contains “stone paper” instead of standard paper. The stone paper is composed of polyethylene plastic that is formulated with a high percentage of calcium carbonate filler. You state that the calcium carbonate is derived from naturally occurring marble and/or limestone. The stone paper is marketed as a type of treeless paper or synthetic paper. The stone paper notebook can be used in the same manner as a standard paper notebook is used. You suggest classification in subheading 6810.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of cement, stone or artificial stone, whether or not reinforced. You point out that the calcium carbonate weighs significantly more than the polyethylene plastic. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The Explanatory Notes to head 6810 describe the artificial stone covered by this heading as an “imitation stone” product. The stone paper is imitation paper, not imitation stone. It is marketed as imitation paper, not imitation stone. In addition, the stone paper looks and feels like paper, and not like stone. It is a substitute for paper, and not for stone. Therefore, the stone paper cannot be classified in heading 6810. The applicable subheading for the stone paper notebooks will be 3926.10.0000, HTSUS, which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem. 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/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division