The tariff classification of a blank book, entitled"Christmas is..," from Canada.

NY 870709 February 5, 1992 CLA-2-48:S:N1:234 870709 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Ms. Cynthia Apostol Patenaude Les Livres Cyndees Books P.O. Box 405 Moores, New York 12958 RE: The tariff classification of a blank book, entitled "Christmas is..," from Canada. Dear Ms. Patenaude: In your letter dated January 14, 1992, you requested a tariff classification ruling. A sample book was received, which will be retained for reference. It is a plastic-spiral bound paper book, containing, essentially, blank spaces for the recordation of events and activities pertaining to a "Christmas season". Some headings which are intended to be filled in by the purchaser, are: Christmas cards (name and address); Christmas cards (received- sent); Family photos; Special Events; Christmas Feast menu; Christmas recipe (an old tradition or a new addition). The applicable subheading for the book, "Christmas is..", and for other blank books for special occasions, constructed and organized in the same manner, will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for : Other (than certain enumerated) Registers..diaries..and similar articles. 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