CLA-2-48:OT:RR:NC:4:434
Mr. Alexander Rockwood
Tree & Journal LLC
105 NE 16 Ter. Apt. 2
Fort Lauderdale, FL 33301
RE: The tariff classification, marking, country of origin and trade program/trade agreement eligibility of Journals from China
Dear Mr. Rockwood:
In your letter, dated August 14, 2019, you requested a ruling on tariff classification, marking, country of origin, and trade program or trade agreement eligibility. A detailed description and photos of a journal were provided for our review.
The product under consideration is a bound journal containing 100 lined paper pages. The journal measures approximately 4 inches by 8 inches. The covers have a 1 mm thick veneer of treated and varnished bamboo wood applied. A strip of what appears to be plastic sheeting (faux leather) forms the spine that connects the front and back covers. An attached elastic loop functions as a page marker or closure.
You inquire whether the bamboo-veneered covers pose a conflict to classification of the journals as notebooks of heading 4820, Harmonized Tariff Schedule of the United States (HTSUS). The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the and are generally indicative of the proper interpretation of these headings. Per the Explanatory Notes to heading 4820, HTSUS, “The goods of this heading may be bound with materials other than paper (e.g., leather, plastics or textile material)…” Therefore, the bamboo covers are not a conflict with inclusion in heading 4820, HTSUS.
You further ask whether subheading 4820.10.2060, HTSUS, for “other notebooks” would apply to your product. The terms, “journal” and “diary” are often synonymous, and in this case the bamboo-bound journal has features such as adequate lined writing space to record thoughts and observations, plus more personal, custom features such as the elastic closure and attractive bamboo covers that one would not normally find on a generic school or office notebook, but may on a journal or diary. Therefore, we find the journal to be more akin to a diary for classification purposes.
The applicable subheading for the bamboo journal will be 4820.10.2010, HTSUS, which provides for Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Diaries and address books. 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 the World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4820.10.2010, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4820.10.2010, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
In your letter, you request a country of origin determination and a marking ruling. You do not provide any production records or any other information regarding manufacture of the journals except to state that they are made in China, so this office cannot comment further as to country of origin. However, as to marking, 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. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported.
You submitted photos of two journals marked in two different ways asking whether either or both methods of marking would meet CBP marking requirements. In the first photo, an adhesive label is affixed directly to the back cover of the journal. In legible font are the words, “Made in China,” which can be easily read through the clear plastic wrap in which the journal is packaged for retail sale. On the second sample, a paper strip has been secured around the middle of the journal, visible through the clear plastic wrapping. On the strip are printed the company name and description of the journal. Also, on the strip’s back, are the words, “Manufactured in China” in legible font. Both forms of proposed marking will meet the statutory requirements of 19 CFR Part 134.
Regarding eligibility for a trade program or trade agreement, the United States currently has no such programs or agreements with China.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division