860930 86 Ruling MODIFIED

The tariff classification of a "diary/appointment book" fromKorea.

Issued March 8, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.4000

Headings: 4820

Product description

It is a 1 x 8 1/2 x 17 1/2 cm book, permanently bound in bonded leather, composed mainly of blank pages which are lined and captioned to facilitate written entries of various kinds. The bulk of the pages constitute a year-long "engagement calendar," with spaces provided for filling in reminders, appointments and the like each day. There are additional pages designated for address and telephone listings, and others for monthly plans and expenses. The book also contains a lesser number of pages which are printed with handy reference information, such as weights and measures, time zones and mileage charts.

CBP rationale

The applicable subheading for the "diary/appointment book" will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles similar to registers, account books, notebooks, order books, receipt books and diaries.

Full text

NY 860930 MAR 08 1991 CLA-2-48:S:N1:234 860930 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Ms. Sonia Laurens International Diversified Products 11755 Wilshire Blvd. (ninth floor) Los Angeles, California 90025 RE: The tariff classification of a "diary/appointment book" from Korea. Dear Ms. Laurens: In your letter dated February 22, 1991, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a 1 x 8 1/2 x 17 1/2 cm book, permanently bound in bonded leather, composed mainly of blank pages which are lined and captioned to facilitate written entries of various kinds. The bulk of the pages constitute a year-long "engagement calendar," with spaces provided for filling in reminders, appointments and the like each day. There are additional pages designated for address and telephone listings, and others for monthly plans and expenses. The book also contains a lesser number of pages which are printed with handy reference information, such as weights and measures, time zones and mileage charts. The applicable subheading for the "diary/appointment book" will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles similar to registers, account books, notebooks, order books, receipt books and diaries. The rate of duty will be free. 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

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