CLA-2-48:OT:RR:NC:2:234
Mr. Matthew Clark
Seko Worldwide
1100 Arlington Heights Road, Suite 6
Itasca, IL 60143
RE: The tariff classification of notebooks from Canada and Vietnam
Dear Mr. Clark:
In your letter dated June 26, 2009, you requested a tariff classification ruling.
You submitted samples of two notebooks for our examination which will be returned to you as requested. The soft cover notebooks are 120 sheets, metal spiral bound books which measure approximately 8.125” x 10.875”. The first four pages of the notebook are glossy printed advertisements that are followed by lined white pages designed for the university student to write notes for their class work. The books are divided into four sections of ruled lined white sheets of paper with three glossy tabbed pages that are printed with full page, full color advertisements. The face of the notebook is design printed with a University logo and the logo of the ultimate purchaser. The interior front and back covers, as well as, the exterior back cover of the notebook have full page, full color printed advertising material. The notebooks are shrink-wrapped in clear plastic. You state the notebooks will be distributed as promotional items, free of charge, to university students.
The applicable subheading for the notebooks 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: Other notebooks with dimension of 152.4 – 381 mm (6” – 15”), inclusive (small side) X 222.5 – 381 mm (8.75” – 15”), inclusive (large side). 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/.
You have also inquired as to the country of origin marking requirements for the notebooks. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division