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885688 88 Ruling Active

The tariff classification of organizers (calendars; diaries; planners; address books; memo pads) from Taiwan and China.

Issued May 14, 1993 by U.S. Customs and Border Protection.

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88 885688 (May 14, 1993)

Tariff classification

HTS codes: 4820.10.2010

Headings: 4820

Product description

SKU No. C0135: Organizer with PVC ring binder cover. Includes calendar, planner, address and telephone index, memo pad and a small calculator (battery/solar powered). Country of origin: Taiwan 2. SKU No. Z1721: Organizer with PVC binder. Includes calendar, planner, memo pad, ruler and address and telephone index. Country of origin: Taiwan 3. SKU No. Z2611: Organizer with PVC ring binder cover. Includes memo pad, address and telephone index, calendar and small calculator (battery/ solar powered). Country of origin: Taiwan 4. SKU No. Z2678: Organizer with PVC binder cover. Includes memo pad, address telephone index, small calculator and ink pen. Country of origin: Taiwan 5. SKU No. X5316: Leather organizer book, full zip open, 6-ring binder with plastic ruler, calendar, address and telephone index, writing pad and a pen. Country of origin: China

CBP rationale

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

Full text

NY 885688 May 14, 1993 CLA-2-48:S:N8:234 885688 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Mr. Warren E. Coe Amway Corporation 7575 E. Fulton Road - Dept. 52-2A Ada, Michigan 49355 RE: The tariff classification of organizers (calendars; diaries; planners; address books; memo pads) from Taiwan and China. Dear Mr. Coe: In your letter dated May 4, 1993, you requested a tariff classification ruling. The items in question are five blank books said to be "organizers" whose main function is "to provide an area in which to keep notes and appointments." Photographs of the articles, and the descriptions that follow, were submitted for our review: 1. SKU No. C0135: Organizer with PVC ring binder cover. Includes calendar, planner, address and telephone index, memo pad and a small calculator (battery/solar powered). Country of origin: Taiwan 2. SKU No. Z1721: Organizer with PVC binder. Includes calendar, planner, memo pad, ruler and address and telephone index. Country of origin: Taiwan 3. SKU No. Z2611: Organizer with PVC ring binder cover. Includes memo pad, address and telephone index, calendar and small calculator (battery/ solar powered). Country of origin: Taiwan 4. SKU No. Z2678: Organizer with PVC binder cover. Includes memo pad, address telephone index, small calculator and ink pen. Country of origin: Taiwan 5. SKU No. X5316: Leather organizer book, full zip open, 6-ring binder with plastic ruler, calendar, address and telephone index, writing pad and a pen. Country of origin: China The applicable subheading for all of the above "organizers" 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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