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NY N021508





February 6, 2008

CLA-2-48:OT:RR:NC:2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.90.9090; 4820.10.2050

Ms. Ellen R. Schwartz
T. H. Weiss Inc. Customs House Brokers
480 McClellen Highway, Suite 304
East Boston, MA 02128

RE: The tariff classification of filler paper and a journal from China

Dear Ms. Schwartz:

In your letter dated December 26, 2007, you requested a tariff classification ruling on behalf of Southworth Company.

Five samples were submitted which included four styles of filler paper and one two-sided journal for our examination. The samples will be returned to you as you requested.

The samples are identified as follows:

Item # PRFILLBSC-AS, Color-Coded Filler Paper, is a shrink-wrapped retail package of one hundred 8½" x 11" sheets of white paper that have a color-coded vertical border and is designed to be placed into a loose-leaf binder. Both sides of the pages are “college ruled” (in assorted colors) with a title and date space and an undated weekly calendar on each page. There are twenty sheets in each color of orange, blue, gray, pink and green. The sample package submitted was stenciled with a three-hole outline to be punched for the paper to fit into a standard ring binder. The paper has rounded corners on one edge and does not appear to be coated or impregnated.

Item # PRFILLGRL-AS, Two-Sided Filler Paper, is a shrink-wrapped retail package of one hundred 8½" x 11" sheets of white paper that is designed to be placed into a loose-leaf binder. The paper is a two-sided sheet that is “college ruled” (in assorted colors) on both sides with one side specifically labeled for class notes. The features on the class notes side is a center color design with lined spaces for the assignment name, due date and class notes. There are twenty-five sheets in each color of orange, green, blue and gray with color-coded patterns. The sheets have been punched with three holes to fit into a standard ring binder. The paper has 65rounded corners on one edge and does not appear to be coated or impregnated.

Item # PRFILLQADGRL-AS, Two-Sided Filler Paper, is a shrink wrapped retail package of one hundred 8½" x 11" sheets of white paper that is designed to be placed into a loose-leaf binder. The paper is a two sided paper that is “college ruled” (in assorted colors) on front and quad ruled on the back. There are twenty-five sheets in each color of orange, green, blue and gray. The sheets have been punched with three holes to fit into a standard ring binder. The paper has rounded corners on one edge and does not appear to be coated or impregnated.

Item # PRFILLSKTGRL-AS, Two-Sided Filler Paper, is a shrink wrapped retail package of one hundred 8½” x 11” sheets of white paper that is designed to be placed into a loose-leaf binder. The paper is a two sided paper that is “college ruled” (in assorted colors) on front and is sketch paper on the back. There are twenty-five sheets in each color of orange, green, blue and gray. The sheets have been punched with three holes to fit into a standard ring binder. The paper has rounded corners on one edge and does not appear to be coated or impregnated.

Item # PRJOURFLPGRL-AS, Two-Sided Journal, is a dual loop spiral wire bound book which measures 5” x 7½”. It is a reversible notebook which has one hundred-twenty pages bound within die-cut, translucent polypropylene covers. It has a “flip” style which reverses to create two books in one. Each side has color coordinated pages to match the front cover of its own section. The book has sixty “college ruled” sheets with a title and date space in one half and reverses to a section that has sixty blank pages in the other half. The front and back covers have a die-cut information card attached describing the versatility of the notebook.

The applicable subheading for the filler paper will be 4811.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) surface-decorated or printed paper. The rate of duty will be free.

The applicable subheading for the journal will be 4820.10.2050, 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 stationary, of paper or paperboard; registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articlesother. 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/.

The merchandise in question 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://www.cbp.gov (click on “Import” and “AD/CVD”).

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,

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