893728 89 Ruling Active

The tariff classification of planners and trappers from China.

Issued January 20, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.2010

Headings: 4820

Product description

As you point out, all are constructed of a nylon textile material and contain calendar/planning inserts made of paper. The # 5000-04 L1 Planner is a 5" x 7" trifold cover holding three independent, staple-bound, blank paper goods which have been slipped into interior pockets: a telephone/address book, a monthly engagement calendar book, and a note pad. There are also inside pockets designed to hold credit cards and the like, plus, on the exterior, one zippered pocket and a fold-out flap with additional pockets. The article is secured by hook-and-loop type closures. The # 5000-11 L3 Planner is a 7" x 9" bifold cover holding a slip-in note pad and a slip-in, spiral-bound "planning folio" (engagement calendar book). It has a zippered exterior pocket and a hook-and-loop closure. The # 5000-44 L2 Planner is a looseleaf book consisting of a zippered 6" x 9" fabric cover that contains a permanently mounted metal six-ring binder holding numerous paper pages. The essentially blank, variously captioned pages are divided into several sections (e.g., planning calendar, telephone/address directory, projects, notes, finances, etc.), which together are designed to help the user organize his or her activities. The interior of the cover also features some storage pockets, one of which has a zipper closure. The # 5000-07 L4 Trapper is a larger (11 1/2" x 13") looseleaf book, with zipper closure, metal ring binder and storage pockets. Its inserts consist of student calendar and class schedule pages as well as some lined notebook paper. This article also features dual textile carrying handles.

CBP rationale

three independent, staple-bound, blank paper goods which have been slipped into interior pockets: a telephone/address book, a monthly engagement calendar book, and a note pad. There are also inside pockets designed to hold credit cards and the like, plus, on the exterior, one zippered pocket and a fold-out flap with additional pockets. The article is secured by hook-and-loop type closures. The # 5000-11 L3 Planner is a 7" x 9" bifold cover holding a slip-in note pad and a slip-in, spiral-bound "planning folio" (engagement calendar book). It has a zippered exterior pocket and a hook-and-loop closure. The # 5000-44 L2 Planner is a looseleaf book consisting of a zippered 6" x 9" fabric cover that contains a permanently mounted metal six-ring binder holding numerous paper pages. The essentially blank, variously captioned pages are divided into several sections (e.g., planning calendar, telephone/address directory, projects, notes, finances, etc.), which together are designed to help the user organize his or her activities. The interior of the cover also features some storage pockets, one of which has a zipper closure. The # 5000-07 L4 Trapper is a larger (11 1/2" x 13") looseleaf book, with zipper closure, metal ring binder and storage pockets. Its inserts consist of student calendar and class schedule pages as well as some lined notebook paper. This article also features dual textile carrying handles. The applicable subheading for all of the above items 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%.

Full text

NY 893728 January 20, 1994 CLA-2-48:S:N8:234 893728 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Mr. Thomas E. Bernstein Leeds Leather Products 4431 Wm. Penn Highway Murrysville, PA 15668 RE: The tariff classification of planners and trappers from China. Dear Mr. Bernstein: In your letter dated January 3, 1994, you requested a tariff classification ruling. Samples of three "planners" and one "trapper" were submitted and will be retained for reference. As you point out, all are constructed of a nylon textile material and contain calendar/planning inserts made of paper. The # 5000-04 L1 Planner is a 5" x 7" trifold cover holding three independent, staple-bound, blank paper goods which have been slipped into interior pockets: a telephone/address book, a monthly engagement calendar book, and a note pad. There are also inside pockets designed to hold credit cards and the like, plus, on the exterior, one zippered pocket and a fold-out flap with additional pockets. The article is secured by hook-and-loop type closures. The # 5000-11 L3 Planner is a 7" x 9" bifold cover holding a slip-in note pad and a slip-in, spiral-bound "planning folio" (engagement calendar book). It has a zippered exterior pocket and a hook-and-loop closure. The # 5000-44 L2 Planner is a looseleaf book consisting of a zippered 6" x 9" fabric cover that contains a permanently mounted metal six-ring binder holding numerous paper pages. The essentially blank, variously captioned pages are divided into several sections (e.g., planning calendar, telephone/address directory, projects, notes, finances, etc.), which together are designed to help the user organize his or her activities. The interior of the cover also features some storage pockets, one of which has a zipper closure. The # 5000-07 L4 Trapper is a larger (11 1/2" x 13") looseleaf book, with zipper closure, metal ring binder and storage pockets. Its inserts consist of student calendar and class schedule pages as well as some lined notebook paper. This article also features dual textile carrying handles. The applicable subheading for all of the above items 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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