CLA-2 CO:R:C:G 085151 jlj 836499
Mr. Paul Caterina
Traffic Manager
Bally Incorporated
One Bally Place
New Rochelle, New York 10801
RE: Engagement book; Reconsideration of HRL 083728
of June 2, 1989
Dear Mr. Caterina:
You requested a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for an
engagement book imported from Italy. You submitted a sample,
Style No. 94065.
FACTS:
The sample, Style 94065, consisted of a ladies' wallet
with a snap clasp, a spiral-bound address book of paper and a
spiral-bound engagement book of paper. In a conversation with
Miss Johnson of this office, you stated that the three items
are imported separately so there is no question of the three
items constituting a set put up for retail sale.
The engagement book is of paper, except for a plastic spiral
binder and a sheet of transparent plastic which covers but is not
attached to the top cover of the engagement book.
In Customs Headquarters Ruling Letter (HRL) 083728 of
June 2, 1989, we advised you that the engagement book was
classified under the provision for diaries, notebooks and address
books, bound; memorandum pads, letter pads and similar articles,
in subheading 4820.10.20, HTSUSA. We wish to reconsider that
tariff classification in this letter.
-2-
ISSUE:
Are engagement books classified in subheading 4820.10.20,
HTSUSA, or in subheading 4820.10.40., HTSUSA?
LAW AND ANALYSIS:
The Explanatory Notes for Heading 4820 state that:
This heading covers various articles
of stationery, other than
correspondence goods of heading 48.17
and the goods referred to in Note 9
to this Chapter. It includes:
(1) Registers, account books, notebooks
of all kinds, order books, receipt
books, copy books, diaries, letter
pads, memorandum pads, engagement
books, address books and books,
pads, etc., for entering telephone
numbers. [Emphasis added.]
Subheading 4820.10, HTSUSA, covers registers, account books,
notebooks, order books, receipt books, letter pads, memorandum
pads, diaries and similar articles. Subheading 4820.10.20
provides for diaries, notebooks and address books, bound;
memorandum pads, letter pads and similar pads. The instant
engagement book is not a diary, a notebook or an address book.
Nor is it a pad similar to a memorandum pad or a letter pad;
therefore, it is not classified in subheading 4820.10.20, HTSUSA.
It is similar to the articles enumerated under subheading
4820.10, HTSUSA. Upon reconsideration, we find that the
engagement book is classifiable under the provision for
registers, account books, notebooks, order books, receipt books,
letter pads, memorandum pads, diaries, and similar articles:
other, in subheading 4820.10.40, HTSUSA, which is a duty-free
provision.
-3-
HOLDING:
The engagement book is classified in subheading 4820.10.40,
HTSUSA. HRL 083728 is modified accordingly regarding the
engagement book.
Sincerely,
Harvey B. Fox, Director
Office of Regulations and Rulings
jones library 085151
6cc: Area Dir., N.Y. Seaport (NIS-234)
JLJohnson:peh:9/27/89