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 educational workbooks and drawing and writing journals from China
Dear Ms. Romero:
In your letter dated December 1, 2006 you requested a tariff classification ruling.
The ruling was requested on five types of educational workbooks. Seven samples were submitted for our review.
Item # EE441, “Daily Math Practice Journal (Grades 1 – 3),” consists of seventy-eight 8” x 10-1/2” paper pages spiral-bound between paperboard covers. The pages are printed with various mathematical problems and an answer key. Lines and spaces are provided for writing in the solutions. The primary purpose of the book is to provide practice for mastering math skills.
Item # EE443, “Daily Math Practice Journal (Grades 4 – 6),” consists of eighty 8” x 10-1/2” paper pages spiral-bound between paperboard covers. The book is similar to item # EE441, except that it is printed with various math problems suitable for grades 4 – 6.
Item # EE651, “Daily Language Practice Journal (Grades 1 – 3),” consists of seventy-six 8” x 10-1/2” paper pages spiral-bound between paperboard covers. The pages are printed with various spelling, vocabulary and grammar problems. The answers are to be written on lines and spaces provided. An answer key is found at the end. The primary purpose of the book is to provide practice for mastering language skills.
Item # EE653, “Daily Language Practice Journal (Grades 4 – 6),” consists of seventy-eight 8” x 10-1/2” paper pages spiral-bound between paperboard covers. The book is similar to item # EE651, except that it is printed with various language problems suitable for grades 4 – 6.
Item # AA181, “My Picture-Word Journal (Kindergarten),” consists of fifty 8” x 10-1/2” paper pages spiral-bound between paperboard covers. The pages are primarily printed with alphabet prompts and kindergarten-ruled writing lines. Additionally, the journal has traceable uppercase and lowercase letters, small blank boxes for drawing, a list of frequently used words and illustrated numbers and shapes. However, the journal is essentially a beginner’s exercise book for writing and spelling.
The applicable subheading for item # EE441, item # EE443, item # 651, item # 653 and item # AA181 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.
Item # GG241JNL, “Reading Journal,” consists of twenty-eight 8” x 10” plastic coated reusable paper pages spiral-bound between paperboard covers. The inside covers and each of the twenty-eight pages are printed half with a bordered blank space for drawing and half with solid and broken lines for writing. The journal is a multi-purpose blank drawing and writing book.
Item # AA786, “My First Draw & Write Journal,” consists of sixty 8” x 10-1/2” paper pages spiral-bound between paperboard covers. The inside covers are printed with the letters of the alphabet and a list of words beginning with each of the letters, as references. However, the journal is essentially a blank book for young students to express themselves. Half of each page is dedicated for drawing and half is printed with solid and broken lines for writing.
The applicable subheading for item # GG241JNL and item # AA786 will be 4820.10.4000, HTSUS, which provides for other articles similar to notebooks and diaries, 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