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The tariff classification of diary/time organizer covers from China, Korea and Malaysia.
Issued April 18, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F85070 (April 18, 2000)
Tariff classification
HTS codes: 4205.00.8000, 3926.10.0000
Product description
One cover is composed of cellular polyvinyl chloride (PVC) sheeting. The other is composed of leather. The covers, which are imported empty, are intended for use with a day planner/diary/time organizer. There are inner sleeves into which the planners can be inserted. A ribbon is sewn to the inside top seam for use as a bookmark. Both covers are of a bifold construction and measure approximately 6 ¼ inches in height by 3 ½ inches in width when folded. As you requested, the samples are being returned.
CBP rationale
The applicable subheading for the PVC cover will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The applicable subheading the leather cover will be 4205.80.0000, HTS, which provides for other articles of leather or of composition leather, other.
Full text
NY F85070 April 18, 2000 CLA-2-39:RR:NC:SP:221 F85070 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 4205.00.8000 Ms. Stacy Bauman American Shipping Company, Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of diary/time organizer covers from China, Korea and Malaysia. Dear Ms. Bauman: In your letter dated March 30, 2000, on behalf of Myron Manufacturing, you requested a tariff classification ruling. Two samples were provided with your letter. One cover is composed of cellular polyvinyl chloride (PVC) sheeting. The other is composed of leather. The covers, which are imported empty, are intended for use with a day planner/diary/time organizer. There are inner sleeves into which the planners can be inserted. A ribbon is sewn to the inside top seam for use as a bookmark. Both covers are of a bifold construction and measure approximately 6 ¼ inches in height by 3 ½ inches in width when folded. As you requested, the samples are being returned. The applicable subheading for the PVC cover will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading the leather cover will be 4205.80.0000, HTS, which provides for other articles of leather or of composition leather, other. 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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