The tariff classification of a wirebound journal, memo holder, travel pouch and tray from China.

NY L89048 December 19, 2005 CLA-2-39:RR:NC:SP:221 L89048 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 3926.10.0000; 4202.92.4500; 4820.10.2010 Ms. Alyssa S. Aron International Diversified Products 13409 Saticoy Street North Hollywood, CA 91605 RE: The tariff classification of a wirebound journal, memo holder, travel pouch and tray from China. Dear Ms. Aron: In your letter dated November 7, 2005, you requested a tariff classification ruling. Four samples were provided with your letter. Item 1 is a wirebound journal with lined paper. The front and back covers consist of cardboard covered with cellular polyvinyl chloride (PVC) plastic sheeting backed with a textile fabric for reinforcement. The wirebound journal measures approximately 3 ¼ inches by 5 1/8 inches. Item 2 is described as a memo holder. The memo holder is a lidded box used as a desktop organizer. The box measures 3 ½ inches by 5 ½ inches by 1 ¼ inches. It is composed of cardboard covered with PVC sheeting backed with a plain knit textile fabric for reinforcement. The attached lid has foamed plastic padding. The box is imported with a package of paper memo sheets that can be replaced after they are used. Item 3 is described as a vinyl travel pouch. The travel pouch measures 7 inches by 9 ½ inches and has a drawstring closure. It is composed of cellular PVC sheeting backed with a textile fabric for reinforcement. It can be used to hold items such as toiletries, a shaver or other personal effects during travel. Item 4 is described as a vinyl travel tray. The tray measures 8 inches by 8 inches and consists of cardboard covered by cellular PVC sheeting backed with a plain knit textile fabric for reinforcement. The sides of the tray fold up and the corners snap together to form a tray. It is designed to be used on top of a dresser to hold loose items such as change, watches and jewelry. Though you describe the product as a travel tray, it belongs to the same class or kind of dresser top storage tray that is principally used in the home. As you requested, the samples will be returned. The applicable subheading for the wirebound journal will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be free. The applicable subheading for the memo holder will be 3926.10.0000, HTSUS, 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 for the travel pouch will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the dresser top tray will be 3924.90.5500, HTSUS, which provides for other household articles… of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division