This ruling has been modified and is no longer current.

Superseded by {957667}.

864822 86 Ruling MODIFIED

The tariff classification of an organizer/address book fromTaiwan.

Issued July 5, 1991 by U.S. Customs and Border Protection.

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86 864822 (July 5, 1991)

Tariff classification

HTS codes: 4820.10.4000

Headings: 4820

Product description

It is a 2 x 10 x 17 cm looseleaf book consisting of a metal six- ring binder, complete with pages (paper inserts), permanently mounted inside a cover made essentially of plastic and cotton fabric. The pages are, for the most part, blank sheets that are lined and captioned to permit written entries of various kinds. With the aid of tabbed dividers, they are grouped into a number of different sections, including those for yearly, weekly and daily planning, notes, and telephone/address listings. A few pages are printed with handy reference information, such as a world time chart, a calorie/carbohydrate guide, and a 1991-1992 calendar. The inside of the cover is fitted with an inexpensive ball- point pen, and also incorporates pockets for carrying business cards and loose papers. In addition, the book features a strap/snap closure.

CBP rationale

The applicable subheading for the organizer/address 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, receipt books and diaries.

Full text

NY 864822 JUL 05 1991 CLA-2-48:S:N1:234 864822 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Ms. Ruby L. Wood Evans And Wood & Co., Inc. P.O. Box 610005 D/FW Airport, Texas 75261 RE: The tariff classification of an organizer/address book from Taiwan. Dear Ms. Wood: In your letter dated June 25, 1991, on behalf of Hobby Lobby Stores Inc. (Oklahoma City, OK), you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a 2 x 10 x 17 cm looseleaf book consisting of a metal six- ring binder, complete with pages (paper inserts), permanently mounted inside a cover made essentially of plastic and cotton fabric. The pages are, for the most part, blank sheets that are lined and captioned to permit written entries of various kinds. With the aid of tabbed dividers, they are grouped into a number of different sections, including those for yearly, weekly and daily planning, notes, and telephone/address listings. A few pages are printed with handy reference information, such as a world time chart, a calorie/carbohydrate guide, and a 1991-1992 calendar. The inside of the cover is fitted with an inexpensive ball- point pen, and also incorporates pockets for carrying business cards and loose papers. In addition, the book features a strap/snap closure. The applicable subheading for the organizer/address 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, receipt books and diaries. The rate of duty will be free. We note that the sample is not marked with its country of origin. The articles will be required to be so marked upon importation into the United States. 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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