The tariff classification of a notebook from China

N324412 February 28, 2022 CLA-2-48:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4820.10.2060; 9903.88.03 Ms. Ivy Chow Yosh Kids 145 W. 134th Street Los Angeles, CA 90061 RE: The tariff classification of a notebook from China Dear Ms. Chow: In your letter, dated February 18, 2022, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review. The “Silicone Fidget Toy Notebook” is a notebook containing 50 lined pages. The notebook is spiral bound between plastic covers and measures approximately 8.2” x 5.7”, The front is covered with rows of 60 soft silicone plastic bubbles that can be popped in and out for fun. You propose classification in subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), as an office or school supply, of plastic. We disagree. Notebooks are more specifically provided for in heading 4820, HTSUS, regardless of the nature of their covers. The applicable subheading for the “Silicone Fidget Toy Notebooks” will be 4820.10.2060, HTSUS, which provides for “Diaries, notebooks and address books, bound: 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4820.10.2060, 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, 9903.88.03, in addition to subheading 4820.10.2060, 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. 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