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I80527 I8 Ruling Active

The tariff classification of a leather bound notebook/organizer from Denmark

Issued June 13, 2002 by U.S. Customs and Border Protection.

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I8 I80527 (June 13, 2002)

Tariff classification

HTS codes: 4820.10.4000

Headings: 4820

Product description

This reply has been delayed, since merchandise like the sample was the subject of litigation which, at the time of your request, was at the United States Court of Appeals for the Federal Circuit. The court’s decision in that case, CAFC 98-1569, has now become final, and will be applied here. The sample is a leather-bound note/book organizer, the paper pages of which are held in a “looseleaf “ 6 ring mechanism permanently attached to the leather binder. Also present, in loops in the interior of the binder are a ball-point pen and a felt marker pen. There is a small packet of liquid leather conditioner and two keys which operate a simple locking mechanism that is part of the slide fastener closure, which extends around three sides of the binder. The notebook/organizer measures 10 ¼” x 9”, and is about 2” thick at the closed edge. It is designated by its retail package as “Timesystem ©” and bears a barcode identification of 19755.

Full text

NY I80527 June 13, 2002 CLA-2-48: RR: NC: 2:234 I80527 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Ms. Ellen R. Schwartz T.H. Weiss, Inc. 440 McClellan Highway E. Boston, Massachusetts 02128 RE: The tariff classification of a leather bound notebook/organizer from Denmark Dear Ms. Schwartz: In your letter dated April 12, 2002, you requested a tariff classification ruling. A sample was submitted, which will be returned. This reply has been delayed, since merchandise like the sample was the subject of litigation which, at the time of your request, was at the United States Court of Appeals for the Federal Circuit. The court’s decision in that case, CAFC 98-1569, has now become final, and will be applied here. The sample is a leather-bound note/book organizer, the paper pages of which are held in a “looseleaf “ 6 ring mechanism permanently attached to the leather binder. Also present, in loops in the interior of the binder are a ball-point pen and a felt marker pen. There is a small packet of liquid leather conditioner and two keys which operate a simple locking mechanism that is part of the slide fastener closure, which extends around three sides of the binder. The notebook/organizer measures 10 ¼” x 9”, and is about 2” thick at the closed edge. It is designated by its retail package as “Timesystem ©” and bears a barcode identification of 19755. The applicable subheading for the “Timesystem ©” notebook/organizer will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles (of paper or paperboard): Other (than certain specified items). 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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