N263112 N2 Ruling Active

The tariff classification of a notebook from Taiwan.

Issued April 16, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.2060

Headings: 4820

Product description

Item number 217583 is described as a “Neon Mini Book”. The item is a lime colored spiral bound notebook containing plastic front and back covers and 150 college-ruled sheets. The sheets are easy to detach and are used for writing. The notebook measures approximately 4 inches by 5 ½ inches.

CBP rationale

The applicable subheading for the notebook will be 4820.10.2060, 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, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon set: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other.

Full text

N263112 April 16, 2015 CLA-2-:48:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4820.10.2060 Mr. David Prata OHL International at CVS 1 CVS Drive, Mail Code 1049 Woonsocket RI 02895 RE: The tariff classification of a notebook from Taiwan. Dear Mr. Prata: In your letter dated March 23, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 217583 is described as a “Neon Mini Book”. The item is a lime colored spiral bound notebook containing plastic front and back covers and 150 college-ruled sheets. The sheets are easy to detach and are used for writing. The notebook measures approximately 4 inches by 5 ½ inches. The applicable subheading for the notebook will be 4820.10.2060, 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, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon set: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: 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/. 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 Albert Gamble at albert.gamble@ dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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