The tariff classification of notebooks from China

N359801
April 14, 2026
CLA-2:48:OT:RR:NC:N4:434
CATEGORY: Classification
TARIFF NO.: 4820.10.2060
Sonia Serrato Canchola Half Price Books, Records, Magazines, Inc. Texas Bookman ,2700 Lone Star Drive Dallas, TX 75212 RE: The tariff classification of notebooks from China Dear Ms. Serrato Canchola: In your letter, dated March 17, 2026, you requested a binding tariff classification ruling on five styles of paper notebooks. Product information, photographs, and samples were submitted for our review. The first style under consideration is item code 2204253, “Angela Harding: Fishing Otter Pocket Book (FTPB110).” The hardbound notebook features decorative paperboard covers and contains 160 lined pages. It is equipped with two ribbon page markers and a magnetic closure. The pages measure approximately 105 mm x 148 mm (4.13” x 5.83”). The second style under consideration is item code 2309066, “Angela Harding: Wildlife Mini Notebook Collection (x3) (FTNBP37).” The item is a set of three softbound paper cover notebooks, each containing 64 pages with alternating lined and blank pages. The pages have rounded edges and measure at the longest and widest points approximately 90 mm x 145 mm (3.54” x 5.71”). The third style under consideration is item code 2510328, “Artisan Art Jade Mosinski: Bee Pocket Book (FTPBA10).” The softbound notebook features embossed polyurethane covers and contains 176 lined pages, along with two ribbon page markers. The pages have rounded edges and measure at the longest and widest points approximately 98 mm x 142 mm (3.86” x 5.59”). The fourth style under consideration is item code 2507025, “Jade Mosinski: Bee Dot Grid Journal (FTNBD005).” The notebook features decorative hardbound paperboard covers and contains 176 dot-grid pages with two ribbon page markers. The pages measure approximately 148 mm x 210 mm (5.83” x 8.27”).

The fifth style under consideration is item code 2501022, “Van Gogh: Starry Night Over the Rhine Blank Journal (FTNB011).” The notebook features decorative hardbound paperboard covers and contains 176 lined pages with two ribbon page markers and a magnetic closure. The pages measure approximately 147 mm x 210 mm (5.79” x 8.27”). You propose classification in subheading 4820.10.2060, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the notebooks is 4820.10.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other. The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 and Border Protection 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, please contact National Import Specialist Susana Li at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division