CLA-2-48:OT:RR:NC:2:234
Mr. Rich Parke
Traly, Inc.
2707 Pienza Circle
Royal Palm Beach, FL 33411
RE: The tariff classification of packaged paper, ruler and protractor from China
Dear Mr. Parke:
In your letter dated September 14, 2012, you requested a tariff classification ruling.
The ruling was requested on an item identified as the “TutorEdge” for pre-algebra/algebra 1
(no item number). You submitted two samples for our examination which are identical with the exception that the paper in one package is ruled, lined white paper and the paper in the other package is blank white paper.
The “TutorEdge” paper products each contain twenty sheets of white, three-hole punched paper (either ruled, horizontal lined or blank) bound on one side with a gummed adhesive and a flimsy, polypropylene strip which incorporates a detachable, die-cut ruler and protractor. The sheets of paper have an additional two inch, perforated margin, along the right hand side and bottom edge of the paper, which is printed with mathematical formulas and equations for use as a same-page reference. When the same-page reference border is detached, the white paper which is of either ruled lined or blank sheets measures approximately 8.5 inches x 11 inches. The purpose of the white, three-hole punched paper sheets is to be used in conjunction with the ruler, protractor and reference margin to complete and work out mathematical assignments. The items are packaged together in a clear cellophane wrapper with a plastic header to facilitate hanging on a hook.
The 8.5 inch x 11 inch white paper sheets, (ruled horizontal lined or blank), with the detachable two inch printed reference margin provides the user with the focal point of the activity which is writing and problem solving. The writing paper imparts the essential character of the product.
The applicable subheading for the “TutorEdge” will be 4811.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) surface-decorated or printed paper. 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 World Wide Web at http://www.usitc.gov/tata/hts/.
The merchandise in question, ruled, horizontal lined paper, may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division