I81567 I8 Ruling Active

The tariff classification of a "love journal" from Korea.

Issued May 17, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.10.4000

Headings: 4820

Product description

It is a 50-page hardbound book, largely blank, designed to enable a girl to record brief information and observations about her male friends and acquaintances. The pages feature various types of captions to facilitate entries of names, attributes, dating experiences, etc. A few of the pages also provide a space for the attachment of a photo.

CBP rationale

The applicable subheading for the “love journal” will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles similar to diaries, notebooks and address books, of paper or paperboard.

Full text

NY I81567 May 17, 2002 CLA-2-48:RR:NC:SP:234 I81567 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Ms. Jane Jewett Talus Corp. 82 Scott Drive Westbrook, Maine 04092 RE: The tariff classification of a “love journal” from Korea. Dear Ms. Jewett: In your letter dated May 9, 2002, you requested a tariff classification ruling. A sample identified as a “love journal” entitled “I’ve Got Male” was submitted for our examination. It is a 50-page hardbound book, largely blank, designed to enable a girl to record brief information and observations about her male friends and acquaintances. The pages feature various types of captions to facilitate entries of names, attributes, dating experiences, etc. A few of the pages also provide a space for the attachment of a photo. The applicable subheading for the “love journal” will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles similar to diaries, notebooks and address books, 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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