The tariff classification of a notebook from China.

N326413 June 13, 2022 CLA-2-48:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4820.10.2060; 9903.88.03 Anita Salazar C.H. Powell Company 830 Dillon Drive Wood Dale, IL 60191   RE: The tariff classification of a notebook from China. Dear Ms. Salazar: In your letter, dated May 26, 2022, you requested a tariff classification ruling on behalf of your client, Princeton Architectural Press. A sample of a notebook was submitted for our review. “Grids and Guides, A Notebook for Visual Thinkers,” is a hardbound notebook measuring approximately 5.75” x 8.25”. The 144 pages are primarily various configurations of graph paper. Interspersed are six fact sheet pages that serve as quick reference guides, for example: the periodic table of elements, a simple diagram of the human skeleton, and a page of geometry equations. The applicable subheading for the notebook will be 4820.10.2060, Harmonized Tariff Schedule of the United States (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 subheadings 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 subheadings 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