CBP Ruling D83956 — The tariff classification of "memory books" from Korea.

Tariff classification

Headings: 4820

Product description

"Our Christmas Memories Book" is a 9" x 11 1/2" paperboard-covered volume containing 22 bound paper leaves designed to enable a family to keep a record of how particular Christmas holidays were spent. At each opening, the right-hand page has a space for entry of the date, followed by blank lines captioned with "Where we were," "Who we were with," and "Moments to be remembered." The left-hand page bears a printed decorative border, within which a corresponding photo may be mounted. Although this volume is essentially a "blank book," its pages are also enhanced with printed Christmas-related designs and quotations. "Happy Birthday Year By Year" is a book of similar construction and format, except that it is intended to allow a parent to record the essence of each year of a child's life. The pages provide spaces for "year," "vital statistics," "friends & favorites," and "special moments & accomplishments." "The Perfect Baby Book: A Parents' Journal" is also similar, except that its pages are largely devoted to keeping monthly records of a baby's progress, with spaces for height, weight, special moments, etc.

CBP rationale

The applicable subheading for all of the above-described books will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles similar to notebooks, diaries and the like, of paper or paperboard.

Full text

NY D83956 November 12, 1998 CLA-2-48:RR:NC:SP:234 D83956 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Ms. Jane Jewett Talus Corp. 82 Scott Drive Westbrook, Maine 04092 RE: The tariff classification of "memory books" from Korea. Dear Ms. Jewett: In your letter dated October 19, 1998, you requested a tariff classification ruling. Three samples were submitted and are being returned to you as requested. "Our Christmas Memories Book" is a 9" x 11 1/2" paperboard-covered volume containing 22 bound paper leaves designed to enable a family to keep a record of how particular Christmas holidays were spent. At each opening, the right-hand page has a space for entry of the date, followed by blank lines captioned with "Where we were," "Who we were with," and "Moments to be remembered." The left-hand page bears a printed decorative border, within which a corresponding photo may be mounted. Although this volume is essentially a "blank book," its pages are also enhanced with printed Christmas-related designs and quotations. "Happy Birthday Year By Year" is a book of similar construction and format, except that it is intended to allow a parent to record the essence of each year of a child's life. The pages provide spaces for "year," "vital statistics," "friends & favorites," and "special moments & accomplishments." "The Perfect Baby Book: A Parents' Journal" is also similar, except that its pages are largely devoted to keeping monthly records of a baby's progress, with spaces for height, weight, special moments, etc. The applicable subheading for all of the above-described books will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles similar to notebooks, diaries and the like, of paper or paperboard. The rate of duty will be free. 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

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