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878420 87 Ruling Active

The tariff classification of an organizer (engagement book/planner/diary) from Taiwan.

Issued October 7, 1992 by U.S. Customs and Border Protection.

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87 878420 (October 7, 1992)

Tariff classification

HTS codes: 4820.10.2010

Headings: 4820

Product description

It is a 1 1/2 x 5 x 7 inch looseleaf book consisting of a metal 6-ring binder mechanism, complete with numerous paper inserts, permanently mounted inside a PVC cover with a flap/hook-and-loop closure. The inserts are captioned, blank pages grouped into various sections designed to receive particular types of written entries for personal or business record-keeping. The sections include those for monthly and daily activities (engagement calendars), telephone/address listings, projects, reminders, expenses, etc.

CBP rationale

The applicable subheading for the above-described organizer will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound.

Full text

NY 878420 October 7, 1992 CLA-2-48:S:N1:234 878420 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Ms. Cindy Shimmel The I.C.E. Co., Inc. P.O. Box 610583 Dallas/Fort Worth Airport, TX 75261-0583 RE: The tariff classification of an organizer (engagement book/planner/diary) from Taiwan. Dear Ms. Shimmel: In your letter dated September 17, 1992, on behalf of Bizmart Inc. (Arlington, TX), you requested a tariff classification ruling. A sample "Organizer/Smart Business Data Center" (Style TP- 01613-7) was submitted and will be retained for reference. It is a 1 1/2 x 5 x 7 inch looseleaf book consisting of a metal 6-ring binder mechanism, complete with numerous paper inserts, permanently mounted inside a PVC cover with a flap/hook-and-loop closure. The inserts are captioned, blank pages grouped into various sections designed to receive particular types of written entries for personal or business record-keeping. The sections include those for monthly and daily activities (engagement calendars), telephone/address listings, projects, reminders, expenses, etc. The applicable subheading for the above-described organizer will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound. The rate of duty will be 4%. 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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