10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a book titled "Reel Fisherman's Log", from Korea
Issued May 25, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 810713 (May 25, 1995)
Tariff classification
HTS codes: 4820.10.2010
Headings: 4820
Product description
The article is a book, titled "Reel Fisherman's Log", produced in Korea, 8 1/2 " x 11 ", of forty three pages, 35 of which are printed with headings and boxes in column, for recording information; "detailed accounts about the happenings" of the sportsman's excursion. Corresponding with each of the 35 pages is a small plastic sleeve, 3 1/2 " x 5", designed to store one or two photos. You advise that the book's principal use is a log/diary to collect and store valuable information.
Full text
NY 810713 May 25, 1995 CLA-2-48:S:N8:234 810713 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Mr. Brian Smith Log Designs, Inc. 13416 S.W. 102 Lane Miami, Florida 33186 RE: The tariff classification of a book titled "Reel Fisherman's Log", from Korea Dear Mr. Smith: In your letter dated May 18, 1995, you requested a tariff classification ruling. A sample was not submitted; specifications and drawings describe and illustrate the product. The article is a book, titled "Reel Fisherman's Log", produced in Korea, 8 1/2 " x 11 ", of forty three pages, 35 of which are printed with headings and boxes in column, for recording information; "detailed accounts about the happenings" of the sportsman's excursion. Corresponding with each of the 35 pages is a small plastic sleeve, 3 1/2 " x 5", designed to store one or two photos. You advise that the book's principal use is a log/diary to collect and store valuable information. The applicable subheading for the "Reel Fisherman's Log" will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for: Diaries..bound. The rate of duty will be 3.6 percent. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of greeting cards, calendars, and journals from China
The tariff classification of a writing kit from China
The tariff classification of unfinished journals and notebooks from China
The tariff classification of a journal from China
The tariff classification of journals from China
The tariff classification of baby journals and conversation cards from China.
The tariff classification of a Harry Potter collectibles kit from China
The tariff classification of journals and other supplies from Vietnam and China
The tariff classification of book lover’s kits from China
The tariff classification and country of origin of diaries
Follow 810713
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.