D81165 D8 Ruling Active

The tariff classification of diaries from Hong Kong.

Issued August 17, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.2010

Headings: 4820

Product description

The first item, identified as a "Wallace & Gromit Diary," is a 5 1/2" x 7" spiral-bound book with paperboard covers. The bulk of its pages are in weekly engagement-calendar format, each containing seven blank rectangular spaces, individually captioned with a particular date/day of a specific month/year. These pages are suitable for the entry of written notations. However, interspersed in this section of the book (every third or fourth page) are full-page pictures of scenes involving the cartoon characters of the title. The back of the book contains additional sections with different formats: a number of blank, alphabetized pages for the entry of names/addresses/telephone numbers, two columnar pages for the entry of birthdays, anniversaries, etc., and a few pages printed with year-at-a-glance calendars and information about birthstones and traditional wedding anniversary gifts. The second item, "David Austin's Roses Diary," is a similar book measuring 7" x 9". (Although the submitted sample is a mock-up with totally blank pages,

CBP rationale

The applicable subheading for the "Wallace & Gromit Diary" and "David Austin's Roses Diary" 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.

Full text

NY D81165 August 17, 1998 CLA-2-48:RR:NC:SP:234 D81165 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Mr. Edward N. Jordan Expeditors International of Washington, Inc. 601 North Nash Street El Segundo, CA 90245 RE: The tariff classification of diaries from Hong Kong. Dear Mr. Jordan: In your letter dated August 7, 1998, on behalf of Ink Group Pty. Ltd. Publishers (Alexandria, N.S.W., Australia), you requested a tariff classification ruling. Two samples were submitted and will be retained for reference. The first item, identified as a "Wallace & Gromit Diary," is a 5 1/2" x 7" spiral-bound book with paperboard covers. The bulk of its pages are in weekly engagement-calendar format, each containing seven blank rectangular spaces, individually captioned with a particular date/day of a specific month/year. These pages are suitable for the entry of written notations. However, interspersed in this section of the book (every third or fourth page) are full-page pictures of scenes involving the cartoon characters of the title. The back of the book contains additional sections with different formats: a number of blank, alphabetized pages for the entry of names/addresses/telephone numbers, two columnar pages for the entry of birthdays, anniversaries, etc., and a few pages printed with year-at-a-glance calendars and information about birthstones and traditional wedding anniversary gifts. The second item, "David Austin's Roses Diary," is a similar book measuring 7" x 9". (Although the submitted sample is a mock-up with totally blank pages, you stated over the telephone that the production version's format will be the same as that of the "Wallace & Gromit Diary," except that the pictures will be of roses.) In addition, this book incorporates translucent plastic outer covers through which its inner, printed paperboard covers can be seen. The applicable subheading for the "Wallace & Gromit Diary" and "David Austin's Roses Diary" 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 2.4%. 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, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →