The tariff classification of religious journals from China

N306192 October 8, 2019 CLA-2-48:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4820.10.2010; 9903.88.03 Ms. Anita SalazarC. H. Powell Company 830 Dillon Drive Wood Dale, IL 60191 RE: The tariff classification of religious journals from China Dear Ms. Salazar: In your letter dated September 5, 2019, you requested a tariff classification ruling on behalf of your client, Little Brown & Company div Hachette Book Group. Samples of two items were provided for our review and will be returned separately as requested. The items under consideration are further described as follows: The first sample is a journal identified as “Overcoming, A Soul Healing Journal.” It measures approximately 6 inches by 8.5 inches and is bound with a faux leather cover. The second sample is a journal identified as “Hello God…it’s me.” It measures approximately 7 inches by 9 inches and has a paperboard cover. The applicable subheading for the both items will be 4820.10.2010, Harmonized Tariff Schedule of the United States (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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4820.10.2010, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4820.10.2010, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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, please contact National Import Specialist Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division