The tariff classification of sketchbooks from China

N333315 June 8, 2023 CLA-2-48:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4820.10.4000; 9903.88.03 Norma Floriano OOLY 5607 Palmer Way Carlsbad, CA  92028 RE:      The tariff classification of sketchbooks from China   Dear Ms. Floriano: In your letter, dated June 3, 2023, you requested a tariff classification ruling for three styles of sketchbooks.  A detailed description and photos of each item were submitted for our review. Item number 118-197, the Carry Along Sketch Book – Fox, is a top-bound sketchbook containing 60 blank, perforated pages between paperboard covers.  The front cover is color printed to resemble a cartoon fox.  A flap representing the nose and mouth wraps from the back cover and secures with a hook and loop closure on the front.  Mounted to the top are cardboard ears and a cut out handle for carrying. Item number 118-280, the Sketch & Show Standing Sketch Book – Pets at Play, is a spiral bound sketchbook (bound at the top) containing 45 blank sheets between paperboard covers.  It measures approximately 8” x 11”.  The base is designed to fold out and act as a stand. Item number 118-301, the Colorful Doodles Sketch Book, is glue-bound along the left edge and contains 60 sheets of blank paper between paperboard covers.  It measures approximately 5.8” x 8.3”. You propose classification in chapter 49, Harmonized Tariff Schedule of the United States (HTSUS), as printed articles.  We disagree.  The “Children’s picture, drawing or coloring books” classifiable in heading 4903, HTSUS, require some form of illustrations, line drawings for coloring or tracing, instructions for drawing, or other printing within the pages for inclusion in this heading.  The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level.   The ENs to heading 4903 state:   “This heading also includes children’s drawing or colouring books.  These consist mainly of bound pages (sometimes in the form of detachable postcards) containing simple pictures for copying, or outlines of pictures, with or without printed instructions, for completion by drawing or colouring; sometimes coloured illustrations for guidance are incorporated.”  The sketchbooks under consideration contain blank pages with no printing, line drawings or the like and are better described in heading 4820, HTSUS.  We reference rulings NY A83826 (5/28/96), NY C89809 (7/27/98), NY M87370 (11/14/06), and NY N323061 (12/8/21) for sketchbooks as precedence.  The applicable subheading for the sketchbooks 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