The tariff classification of a notebook from China

N345837 February 13, 2025 CLA-2-48:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4820.10.2060; 9903.88.03; 9903.01.20 Bianca Redeschi Wip USA Corporation 8337 Via Serena Boca Raton, FL  33433 RE:      The tariff classification of a notebook from China Dear Ms. Redeschi: In your letter, dated February 10, 2025, you requested a tariff classification ruling on a notebook.  In lieu of a sample, a detailed description and photos of the notebook were submitted for our review. The item under consideration is a notebook containing 100 lined pages (50 sheets) glue-bound between rigid covers.  On the front cover is printed the name of a university, and on the back cover is a corresponding QR code.  The notebook includes an elastic band closure.  The outer dimensions of the notebook measure approximately 3.74 inches by 5.51 inches. The applicable subheading for the notebooks will be 4820.10.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles:  Other.”  The column one, general 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. 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. Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty.  At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, 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 Notes cited above and the applicable Chapter 99 subheadings. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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