CLA-2-48:RR:NC:SP:234 M83258
Ms. Mary Anne Steinlein
Samuel Shapiro & Co., Inc.
70 East Sunrise Highway #412
Valley Stream, NY 11581
RE: The tariff classification of an exercise book from China.
Dear Ms. Steinlein:
In your letter dated May 18, 2006, you requested a tariff classification ruling on behalf of Innovative Designs, LLC (New York City).
A sample identified as a “Learn to Letter” pad was submitted for our examination. It consists of forty 8” x 10” sheets of paper bound together (by a gummed paper binding strip along the top edge) between a gray paperboard backer and a printed paperboard cover. Each sheet of paper bears five sets of printed horizontal guide lines of a kind used to help young children learn and practice penmanship. Each set consists of two continuous, parallel lines, approximately 1” apart, with a broken line running midway between them. The inside of the article’s front cover is printed with all the letters of the alphabet (in both upper- and lower-case characters), properly placed within the same type of lined spaces. The article thus encourages a particular educational activity by prompting the user to practice writing by emulating the printed material.
The applicable subheading for the above-described product will be 4820.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for exercise books of paper or paperboard. 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 may be subject to antidumping duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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.
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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division