This ruling has been modified and is no longer current.

Superseded by {955251}.

880597 88 Ruling MODIFIED

The tariff classification of Item 187L Burgundy LeatherAgenda, from China.

Issued December 2, 1992 by U.S. Customs and Border Protection.

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88 880597 (December 2, 1992)

Tariff classification

HTS codes: 4820.10.4000

Headings: 4820

Product description

It is a small (8 1/2" x 6") leather folder or portfolio, without a closure, which is imported containing a spiral bound address book and an unlined note pad. Each of the components is inserted into pockets in the folder by the back cover (of the address book) or by the paperboard backing (of the note pad). Three other pockets of the folder are not occupied.

CBP rationale

The applicable subheading for the Burgundy Leather Agenda, item 187L, as described, will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for :Other (than certain enumerated) Registers, account books, notebooks, order books, receipt books, leather pads, memorandum pads, diaries and similar articles (of paper or paperboard).

Full text

NY 880597 December 2, 1992 CLA-2-48:S:N:N1:234 880597 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Ms. Pam Stevens Wholesale Supply Company, Inc., P.O. Box 24600 Nashville, Tennessee 37202 RE: The tariff classification of Item 187L Burgundy Leather Agenda, from China. Dear Ms. Stevens: In your letter dated November 11, 1992, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It is a small (8 1/2" x 6") leather folder or portfolio, without a closure, which is imported containing a spiral bound address book and an unlined note pad. Each of the components is inserted into pockets in the folder by the back cover (of the address book) or by the paperboard backing (of the note pad). Three other pockets of the folder are not occupied. The applicable subheading for the Burgundy Leather Agenda, item 187L, as described, will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for :Other (than certain enumerated) Registers, account books, notebooks, order books, receipt books, leather pads, memorandum pads, diaries and similar articles (of paper or paperboard). 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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