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885458 88 Ruling Active

The tariff classification of "A Wish Book" from Singapore.

Issued April 28, 1993 by U.S. Customs and Border Protection.

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88 885458 (April 28, 1993)

Tariff classification

HTS codes: 4820.10.20

Headings: 4820

Product description

As it appears to be a "prototype", it will be returned, for your further use. The sample is a bound book, with rigid paperboard covers, with a plastic "spiral-type" binding mechanism. It is essentially a blank book, with header-pages labeled, "Romantical- Platonical-Familial", Anatomical-Gastronomical", "Habitational", etc. The printed preface reads, in part, "We've...left plenty of room for you to write things down...", and, "Basically, it's your book. Do what you want with it." It is, in our opinion, "suitable for extensive notations."

Full text

NY 885458 April 28, 1993 CLA-2-48:S:N8:234 885458 CATEGORY: Classification TARIFF NO.: 4820.10.20 Ms. Linda Russell Random House Westminster, Maryland 21157 RE: The tariff classification of "A Wish Book" from Singapore. Dear Ms. Russell: In your letter, undated, received in this office April 23, 1993, you requested a tariff classification ruling. As sample was submitted. As it appears to be a "prototype", it will be returned, for your further use. The sample is a bound book, with rigid paperboard covers, with a plastic "spiral-type" binding mechanism. It is essentially a blank book, with header-pages labeled, "Romantical- Platonical-Familial", Anatomical-Gastronomical", "Habitational", etc. The printed preface reads, in part, "We've...left plenty of room for you to write things down...", and, "Basically, it's your book. Do what you want with it." It is, in our opinion, "suitable for extensive notations." The applicable subheading for blank book described, entitled, "A Wish Book", will be 4820.10.20, Harmonized Tariff Schedule of the United States (HTS), which provides for: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles. The rate of duty will be 4 percent ad valorem. 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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