Modification of Headquarters Ruling Letter (HRL) 081591
Issued January 29, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.32.1000, 4202.32.2000, 4202.32, 4820.10.20, 1989, 1990
Product description
Modification of Headquarters Ruling Letter (HRL) 081591
Full text
HQ 085872 January 29, 1990 CLA-2 CO:R:C:G 085872 SLR CATEGORY: Classification TARIFF NO.: 4202.32 Ms. Janis Nulph Import Supervisor Action Industries, Inc. Allegheny Industrial Park Cheswick, Pennsylvania 15024 RE: Modification of Headquarters Ruling Letter (HRL) 081591 Dear Ms. Nulph: On April 24, 1989, HRL 081591 classified an item known as the "Total Planner" in subheading 4820.10.20, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for diaries and address books. After much discussion and consideration, we have determined that ruling to be in error. The article at issue consists of the following components which fit into plastic pockets of a plastic folding case: a telephone and address indexer, a weekly planner, a note pad, plastic inserts for business cards or other cards, and a ball point pen. A Velcro-type fastener operates as a closing device. In our opinion, the plastic folding case imparts the essential character of the above set; it secures, in one convenient location, the telephone and address indexer, weekly planner, note pad, and business card inserts. Accordingly, the the "Total Planner" is properly classified as an article of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting. If the outer surface is made of reinforced or laminated plastics, then 4202.32.1000, HTSUSA, applies and the correct rate of duty is 12.1 cents per kilogram plus 4.6 percent ad valorem. If composed of another type of plastic sheeting, 4202.32.2000, HTSUSA, applies and the rate of duty is 20 percent ad valorem. In accordance with the above determination, HRL 081591 is hereby modified pursuant to 19 CFR 177.9(d). Sincerely, John Durant, Director Commercial Rulings Division
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