This ruling has been modified and is no longer current.

Superseded by {955248}.

872526 87 Ruling MODIFIED

The tariff classification of a #190 weeklyplanner/engagement book from Singapore.

Issued March 30, 1992 by U.S. Customs and Border Protection.

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87 872526 (March 30, 1992)

Tariff classification

HTS codes: 4820.10.4000

Headings: 4820

Product description

It is a slim, 6" x 8 1/2" hardbound engagement book. The bulk of its pages are in weekly appointment calendar format, i.e., with lined, blank rectangular spaces captioned with the specific days/dates of a given year, arranged so that one week appears per opening. The front of the book contains a few pages printed with handy reference material (metric conversion table, 3-year calendar, list of holidays, etc.), and the back has a page for a personal directory.

CBP rationale

The applicable subheading for the above-described engagement book/planner (item #190) 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 872526 March 30, 1992 CLA-2-48:S:N1:234 872526 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Mr. Ronald Sias J. W. Hampton, Jr. & Co., Inc. 15 Park Row New York, N.Y. 10038 RE: The tariff classification of a #190 weekly planner/engagement book from Singapore. Dear Mr. Sias: In your letter dated March 12, 1992, on behalf of your client, F.W. Woolworth Co., you requested a tariff classification ruling. A sample was submitted and will be returned as requested. It is a slim, 6" x 8 1/2" hardbound engagement book. The bulk of its pages are in weekly appointment calendar format, i.e., with lined, blank rectangular spaces captioned with the specific days/dates of a given year, arranged so that one week appears per opening. The front of the book contains a few pages printed with handy reference material (metric conversion table, 3-year calendar, list of holidays, etc.), and the back has a page for a personal directory. The applicable subheading for the above-described engagement book/planner (item #190) 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. 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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