N303208 N3 Ruling Active

The tariff classification of journals from China

Issued March 6, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.2010

Headings: 4820

Product description

The “Frank Lloyd Wright 150 Anniversary Gilded B5 Journal” is a hardback journal, measuring approximately 7” wide by 10” long, containing 64 pages of lined paper, glue-bound. At the bottom of each page, in small print, is a quote from Frank Lloyd Wright, such as, “I never had the courage to live.” The front cover is embossed with a gilded geometric pattern. The item is marketed as a journal and includes sufficient space for recording detailed annotations about events, observations and thoughts. These features are consistent with the features of a bound “diary.”

CBP rationale

The applicable subheading for the bound journal will be 4820.10.2010, HTSUS, which provides for Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Diaries and address books.

Full text

N303208 March 6, 2019 CLA-2-48:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Ms. Anita Salazar C.H. Powell Company 830 Dillon Drive Wood Dale, IL 60191 RE: The tariff classification of journals from China Dear Ms. Salazar: In your letter, dated February 13, 2019, you requested a tariff classification ruling on behalf of your client, Galison Publishing LLC. A sample was provided for our review and will be retained. The “Frank Lloyd Wright 150 Anniversary Gilded B5 Journal” is a hardback journal, measuring approximately 7” wide by 10” long, containing 64 pages of lined paper, glue-bound. At the bottom of each page, in small print, is a quote from Frank Lloyd Wright, such as, “I never had the courage to live.” The front cover is embossed with a gilded geometric pattern. The item is marketed as a journal and includes sufficient space for recording detailed annotations about events, observations and thoughts. These features are consistent with the features of a bound “diary.” The applicable subheading for the bound journal will be 4820.10.2010, HTSUS, which provides for Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Diaries and address books. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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