The tariff classification of a personal planner from Taiwan.

NY 866926 SEP 17 1991 CLA-2-48:S:N1:234 866926 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Mr. Michael O'Neill O'Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, MO 64108 RE: The tariff classification of a personal planner from Taiwan. Dear Mr. O'Neill: In your letter dated September 6, 1991, on behalf of The Mead Corporation, you requested a tariff classification ruling. A sample of the item in question, a "Personal Planner" (Item No. 47106), was submitted and will be retained for reference. It is a 4 x 18 x 23 cm looseleaf book consisting of a metal three- ring binder mechanism, complete with pages, permanently mounted inside a vinyl cover. The pages are essentially blank paper inserts grouped into various sections, each distinguished by lines and captions intended to facilitate particular kinds of written entries. The sections include those for monthly and daily activities, projects, meeting notes, telephone/address listings, contacts, expenses and mileage logs. The book also contains a fold-out page printed with a map of the United States with time zones, area codes and other handy reference information. The inside of the cover incorporates a pen loop, key holder, and storage pockets for cards, loose papers, etc. The book also features a strap/snap closure. The applicable subheading for the No. 47106 "Personal Planner" 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. A paper sleeve, which you identify as a "sale tag," fits over the front cover of the planner. This sleeve is printed with the brand name of the item, certain product information, and The Mead Corporation's name and U.S. address followed by the words, "Made in Taiwan." Although we find that this country of origin marking is in a conspicuous place and is legible, we also note that it lacks the degree of permanence that other methods could easily provide. While you have previously indicated that Mead only sells this type of product with the sale tag, there is no assurance that the tags will always remain on the planners prior to retail sale. To avoid potential problems in this regard, it is therefore recommended that the country of origin also be stamped on the inside of the front cover, placed on a sewn-in label, or printed on the "contents page" at the front of the book. 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