The tariff classification of the “Santa’s Kindness Journal” from China

N331409 March 17, 2023 CLA-2-48:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4820.10.4000 ; 9903.88.03 William Jansen Noatum Logistics 20 N. Martingale Road Schaumburg, IL  60173 RE:      The tariff classification of the “Santa’s Kindness Journal” from China    Dear Mr. Jansen: In your letter, dated March 8, 2023, you requested a tariff classification ruling.  A sample and detailed description of the item were submitted for our review. The “Santa’s Kindness Journal” is a hardbound book measuring 8 inches by 8 inches and containing 80 pages.  More than half of the pages are blank or almost blank and would be appropriate for drawing.  The remainder are lined, plus a few pages that have miscellaneous information on them, such as a sugar cookie recipe, jokes, and a map of Santa’s delivery route.   You state that the journal can be used in conjunction with the “Santa’s Kindness Ornament” and is sometimes packaged together with the ornament.  However, this ruling only addresses classification of the journal when it is imported packaged alone.  In this context it is not considered an accessory of the ornament, as you proposed, but can be used independent of the ornament, nor is it a festive article of chapter 95, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the “Santa’s Kindness Journal” will be 4820.10.4000, HTSUS, which provides for “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries 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 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 4820.10.4000, 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 4820.10.4000, 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