CLA-2-48:OT:RR:NC:2:234
Ms. Denise Young-Sang
Office Depot
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of notepads from Vietnam, Taiwan, and China.
Dear Ms. Young-Sang:
In your letter dated June 16, 2011, you requested a tariff classification ruling. Your original request dated June 7, 2011, was rejected by this office for samples of the item. The submitted samples were received in this office on June 23, 2011.
The ruling was requested on two notepads designated as item numbers NK70W3P and NK80WP34. The notepads contain fifty sheets of white paper which measure approximately 8½ inches x 11 inches. Although you stated in your earlier request that the pages contained in the notepads will be lined, the subject samples only have a small quantity (10 – 15 sheets) of ruled, horizontal lined pages at the front of the notepads and the remainder of the notepads are filled with blank, white sheets of paper.
Item number NK70W3P is a notepad which has an exterior, design-printed paperboard cover with a stiff paperboard backing. The notepad contains ten ruled, horizontal lined sheets of white paper at the front of the notepad and the remainder of the notepad has forty blank sheets of white paper. The pages are glued and stapled together onto the paperboard backing and perforated at the top for easy removal from the notepads. The front and back of the lined sheets of paper contain a designated box with the printed words “SUBJECT” and “DATE” at the top of each page. The notepad is designed to jot down important notes and reminders related to particular dates and projects.
Item number NK80W3P4 is a notepad which has a one-piece, rigid paperboard cover which extends from the back of the notepad and folds up to form the design-printed front cover. When the extended piece of the cover is folded up between the sheets of paper it can provide firm support while writing or taking notes. The notepad has fifteen ruled, horizontal lined sheets of white paper at the front of the notepad and the remainder of the notepad contains thirty-five sheets of blank, white paper. The front and back of the lined sheets of paper contain a designated box with the printed words “SUBJECT” and “DATE” at the top of each page. The sheets are glued and stapled together onto the paperboard backing and perforated at the top for easy removal from the notepad. There is one sheet of stiff paperboard attached at the back of the notepad which is printed with instructions to “make your own divider tabs” from six rectangular shapes perforated in the page.
You submitted two samples of the notepads for our examination which will be returned to you as requested.
The applicable subheading for the notepads will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Memorandum pads, letter pads and similar articles. 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/.
Item numbers NK70W3P and NK80W3P4, notepads with lined paper from China, may be subject to antidumping duties or countervailing duties. 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. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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 Albert Gamble at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division