CLA-2-48:RR:NC:2:234 M87416
Mr. Fred Gomez
ACapital International CHB & Forwarding
305 Holder Drive
Hurst, TX 76053-6916
RE: The tariff classification of lesson plan books, grading books and writing books from China
Dear Mr. Gomez:
In your letter dated October 9, 2006, on behalf of the importer, Kurtz Bros., you requested a tariff classification ruling. Samples of four notebook products to be classified were submitted.
The first product is identified as the “Modern Plan Book No. 2.” It consists of numerous 8-1/2” x 11” paper pages spiral-bound between paperboard covers. The product is specially designed for teachers to write daily lesson plans in weekly engagement calendar format. It also includes special pages for recording school events, extra-curricular activities and other related teaching activities.
The second product is identified as the “Modern Class Record No. 802”. It consists of numerous 8-1/2” x 11” paper pages spiral-bound between paperboard covers. The product is specially designed for teachers to record students’ grades for each class in quarterly (9-week) periods. It also has blank spaces for seating charts, homeroom information and other related records.
The applicable subheading for the “Modern Plan Book No. 2” and the “Modern Class Record No. 802” will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in pertinent part, for registers, account books, notebooks, order books, receipt books, . . . , of paper or paperboard: other (than diaries or notebooks). The rate of duty will be free.
The third product is identified as the “My Print Write® Book.” It consists of numerous 8-1/2” x 11” paper pages staple-bound between paperboard covers. Each page has wide-spaced horizontal lines in alternating red, yellow and green colors. A small picture of a policeman with a traffic light symbol and the tradename “Print Write®” are printed in the top left corner. The book is essentially a notebook designed for young students to write in.
The fourth product is identified as the “My Ready Write® Book.” It consists of numerous 10-3/4” x 8-3/8” paper pages staple-bound between paperboard covers. Each page has wide-spaced horizontal green and red lines. A picture of a dragon and the tradename “Ready Write®” are printed in the top left corner. The product is essentially a notebook for young students.
The applicable subheading for the “My Print Write® Book” and the “My Ready Write® Book” will be 4820.10.2050, HTSUS, which provides, in pertinent part, for registers, account books, notebooks, . . . of paper or paperboard: other articles similar to diaries or notebooks. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
You have asked whether this product is subject to antidumping duties or countervailing 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.
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