CLA-2-48:OT:RR: NC:4:434
Aricela Valerio
Barnes and Noble Inc.
1 Barnes and Noble Way
Monroe, NJ 08831
RE: The tariff classification of note pads from China
Dear Ms. Valerio:
In your letter, dated January 21, 2025, you requested a tariff classification ruling. A detailed description and photos of the goods were submitted for our review in lieu of samples.
The items under consideration are two styles of checklist note pads, which are glue-bound at the top, contain 50 pages, and measure 4” x 5.25” with a cardboard backer. You request classification of the pads with and without a front cover. The first style, SKU 12643, is described as a self-care tracker. Each page is printed with a list of goals down the left, such as “eat something green” or “tidy something up.” Several lines are left blank to write in your own goals. On the right side of the page is a seven day grid in which to place a checkmark once the daily goal is accomplished. At the bottom is a list of daily affirmations and space to write your own items to “release” or “embrace.” Style two, SKU 12188, is a novelty note pad of “Office Citations.” A checkmark can be placed in the box next to the specific listed office infraction, such as, “Being a Gossip,” “Talking too Loud,” or “Cooking Broccoli, Fish etc.” At the bottom are several lines for individualized notes and the words, “Don’t make me go to H.R.”
The applicable subheading for the note pads, both with or without a front cover, will be 4820.10.2020, HTSUS, which provides for “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4820.10.2020, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4820.10.2020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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