CLA-2-48:RR:NC:2:234
Ms. Diane Romero
Lakeshore Learning Materials
2695 E. Dominguez St.
Carson, CA 90895
RE: The tariff classification of notebooks and exercise books from China
Dear Ms. Romero:
In your letter dated November 30, 2006 you requested a tariff classification ruling.
The ruling was requested on various educational workbooks. Six samples were submitted for our review.
Item # GG145, “Math Journal, Grades 4 - 6,” consists of one hundred 6-3/4” x 8-1/2” paper pages spiral-bound between paperboard covers. Ninety-three of the pages are ruled with horizontal lines with only the word “Date” printed on the top right hand line. Various mathematical formulas and rules are printed on a few pages and the inside covers. The back cover states that the journal is “ideal for working out solutions, taking notes and more.” Other than the few pages of reference material, the Math Journal is essentially a ruled notebook suitable for a variety of uses.
Item # RR969, “My Math Journal,” suitable for grades 1 – 3, consists of one hundred 6-3/4” x 8-1/2” paper pages spiral-bound between paperboard covers. The inside covers are printed with elementary math information. Numbers (from one to twenty) are printed on two of the pages, for tracing and copying. Ninety-eight of the pages, however, are blank and only printed with horizontal solid and broken lines on the right hand side. The Math Journal is essentially a ruled notebook.
Item # GG186, “Reader’s Response Notebook,” consists of eighty 8-1/2” x 11” paper pages and three dividers spiral-bound between paperboard covers. Six of the pages consist of lined columns for writing lists of “Books I’ve Read” and “Books I’d Like to Read.” Information on fiction and nonfiction books and different ways to respond to or review the books are printed on the dividers and covers. However, the greater majority (seventy-two pages) of the book consists of blank horizontal lines with only the words “Date,” “Book” and “Author” on top. The Reader’s Response Notebook is essentially a ruled notebook.
The applicable subheading for item # GG145, item # RR969 and item # GG186 will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for notebooks of paper or paperboard. The rate of duty will be free.
Item # GG324, “Writing Prompts Journal,” consists of sixty 8” x 10-1/2” paper pages spiral-bound between paperboard covers. The pages are printed with horizontal red and blue, solid and broken lines, preceded by various writing prompts and other helpful information to get the student started writing on that subject. A small blank area is included for drawing. The Writing Journal is essentially an exercise book designed to improve a student’s writing skills.
Item # AA185, “Mi Diario de Palabras” or “ My Spanish Word Journal,” consists of fifty 8” x 10-1/2” paper pages spiral-bound between paperboard covers. The pages are printed with letters of the alphabet, lists of words in Spanish on one side and horizontal solid and broken lines on the other side. The journal is designed to improve a student’s spelling and writing skills in Spanish.
Item # RR973, “Reader’s Book Log,” consists of one hundred and two 8-1/2” x 11” paper pages and one sheet of self-adhesive paper stickers spiral-bound between paperboard covers. Seventy-five of the pages are printed with a series of fill-in-the-blank spaces that guide the reader on how to map a story, make story comparisons and review a book. Twenty-five of the pages consist of a journal page of horizontal lines and a drawing space. The essential character of this journal is imparted by the majority of the pages that provide drills for improving a student’s reading skills.
The applicable subheading for item # GG324, item # AA185 and item # RR973 will be 4820.20.0000, HTSUS, which provides for exercise books, of paper or paperboard. 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).
The merchandise in question may be 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