A88764 A8 Ruling Active

The tariff classification of agenda books, address books and photo albums from China.

Issued October 28, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500, 4820.10.2010

Headings: 4820, 3924

Product description

Style 259125 is a spiral-bound, paperboard-covered "agenda book" whose pages are lined and captioned in weekly engagement calendar format. This 8 1/2" x 6" x 3/4" book is designed to allow the user to jot down appointments, reminders and the like in an orderly fashion. Style 259143 is a hardbound address book containing alphabetically tabbed, lined pages for the entry of addresses and telephone numbers. The covers of this 7 1/4" x 7 1/4" x 3/4" book are made of stiff, fabric-covered paperboard.

CBP rationale

The applicable subheading for styles 259125 and 259143 will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound, of paper or paperboard. The applicable subheading for the style 259126 photo album will be 3924.90.5500, HTS, which provides for other (non-enumerated) household articles of plastics.

Full text

NY A88764 October 28, 1996 CLA-2-48:RR:NC:2:234 A88764 CATEGORY: Classification TARIFF NO.: 4820.10.2010; 3924.90.5500 Ms. Meredith Covey The Gap, Inc. Two Harrison San Francisco, CA 94105 RE: The tariff classification of agenda books, address books and photo albums from China. Dear Ms. Covey: In your letter dated October 18, 1996, you requested a tariff classification ruling. Three samples were submitted and are being returned to you as requested. Style 259125 is a spiral-bound, paperboard-covered "agenda book" whose pages are lined and captioned in weekly engagement calendar format. This 8 1/2" x 6" x 3/4" book is designed to allow the user to jot down appointments, reminders and the like in an orderly fashion. Style 259143 is a hardbound address book containing alphabetically tabbed, lined pages for the entry of addresses and telephone numbers. The covers of this 7 1/4" x 7 1/4" x 3/4" book are made of stiff, fabric-covered paperboard. The applicable subheading for styles 259125 and 259143 will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be 3.2%. Style 259126 is a 9" x 8" x 1 1/2" photo album conconsisting of numerous plastic-pocket "pages" bound between rigid paperboard covers. The applicable subheading for the style 259126 photo album will be 3924.90.5500, HTS, which provides for other (non-enumerated) household articles of plastics. The rate of duty will be 3.4%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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