The Court of International Trade ruled April 10 that certain notebooks containing calendars are properly classified as diaries under HTSUS 4820.10.2010 (duty-free).
The items at issue are paper products that include full-page month calendars followed by weekly sections that include space to write notes. They are spiral-bound like notebooks and contain a few additional pages for addresses and phone numbers.
The plaintiff classified these items as calendars under HTSUS 4910.00.2000 (duty-free), but the CIT stated that this is incorrect because while the items contain calendars they serve other purposes as well. Instead, the court said, the items fit the general definition of diaries as both retrospective journals and prospective scheduling devices. The CIT thus rejected U.S. Customs and Border Protection’s classification of the items as other paper products under HTSUS 4820.10.4000 (duty-free, but subject to Section 301 tariffs of 25 percent when imported from China), which is a basket provision.
Copyright © 2024 Sandler, Travis & Rosenberg, P.A.; WorldTrade Interactive, Inc. All rights reserved.