The tariff classification of organizers (calendars; diaries; planners; address books; memo pads) from Taiwan.
Issued March 18, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4820.10.2010
Headings: 4820
Product description
The first two items in question are blank books ("organizers") of a kind used to keep a personal record of appointments, activities and the like. You submitted photographs of the articles, together with the following descriptions, for our review: SKU No. F1668: PVC Organizer with ring binder cover. Includes calendar, planner, address and telephone index and a small memo pad. Country of origin: Taiwan SKU No. F2797: (same description as above; outside cover appears to have a slightly different design) From the photographs, it appears that the books include a plastic page-marker/ruler, and also feature strap closures.
CBP rationale
The applicable subheading for 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 895334 March 18, 1994 CLA-2-48:S:N8:234 895334 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. Dear Mr. Coe: In your letter dated February 24, 1993, you requested a tariff classification ruling. The first two items in question are blank books ("organizers") of a kind used to keep a personal record of appointments, activities and the like. You submitted photographs of the articles, together with the following descriptions, for our review: SKU No. F1668: PVC Organizer with ring binder cover. Includes calendar, planner, address and telephone index and a small memo pad. Country of origin: Taiwan SKU No. F2797: (same description as above; outside cover appears to have a slightly different design) From the photographs, it appears that the books include a plastic page-marker/ruler, and also feature strap closures. The applicable subheading for 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%. Your inquiry does not provide enough information for us to give a classification ruling on the third item, a "4 in 1 vinyl portfolio." Your request for a classification ruling should include a sample of this item, together with a breakdown of components by value. 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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