CLA-2-48:OT:RR:NC:N4:234
Ms. Mary Tan
Enchante Accessories, Inc.
4 East 34th Street
New York, NY 10016
RE: The tariff classification of “Dot Matrix Journal”, “Dotted Line Journal” and “Trinket Box” from China
Dear Ms. Tan:
In your letter dated July 16, 2014, you requested a tariff classification ruling on two journals and trinket box as follows:
A sample of the Dot Matrix Journal was submitted for our examination. The item is a spiral bound journal with a matrix design on the front and back of the paperboard cover. The journal, which measures approximately 11 ¼” (L) x 9 ¼” (W) x 7/8” (D), is comprised of 100 inner sheets. The inner pages are perforated near the spiral edge and measure 8 ¼” x 11” from the perforation to the end of the sheets. The Dot Matrix Journal has a dot matrix grid printed on the top side of each of the inner pages. The bottom side of the same sheet will be blank.
A sample of the Dotted Line Journal was submitted for our examination. The item is a spiral bound journal with a floral design on the front and back of the paperboard cover. The journal, which measures approximately 11 ¼” (L) x 9 ¼” (W) x 7/8” (D), is comprised of a 100 inner sheets. The inner pages are perforated to easily detach from the journal. The Dotted Line Journal has dotted lines printed on the top side of each of the inner pages. The bottom side of each sheet is blank.
A sample of the Trinket box was submitted for our examination. The item measures approximately 9 ½” (W) x 8” (H) x 6 ¼” (D) and is made of printed paper glued over paperboard. It has a flip top lid which opens up to reveal three compartments that can be used to store items. The three compartments are specifically designed to hold small items. On the inside bottom of the flip top lid is an oval mirror which measures 6 ¼” (W) 4 ¼” (H). There is also a ribbon attached to the base of the trinket box on one end and the flip top lid on the other end to hold the flip top lid in a vertical position when opened. There is a magnet embedded in the flip top lid to keep the lid closed. The trinket box also has two drawers with one metal knob on each drawer. The drawers are not compartmentalized and have hidden stoppers to prevent the user from pulling it completely out of the base of the trinket box.
The applicable subheading for the Dot Matrix Journal and Dotted Line Journal will be 4820.10.2040, 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 notebooks with dimension of 152.4 - 381 mm (6" - 15") inclusive (smaller side) x 222.5 - 381 mm (8.75" - 15"), inclusive (large side). The rate of duty will be Free.
The applicable subheading for the Trinket Box will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. The rate of duty will be Free.
The samples will be returned to you as requested.
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/.
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 Albert.Gamble @ cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division