CLA-2-48:S:N8:234 808394

Mr. Samuel Hollander
Concept One International
2665 South Bayshore Drive
Suite 400
Miami, Florida 33133

RE: The tariff classification of planners/organizers from China

Dear Mr. Hollander:

In your letter dated March 15, 1995, you requested a tariff classification ruling for certain planners or organizers, from China. Samples were submitted, which will be retained for reference.

The articles are essentially printed paper pages which are covered with vinyl or textile covers that have closures which are metal snaps, or slide fasteners, or velcro (tm) strips. The pages are either looseleaf bound (in which case the metal binding mechanism is permanently attached to the cover), or they are spiral bound, (in which case the paperboard back cover is slipped into a slot in the vinyl or textile outer cover).

The essential character of the planners or organizers is imparted by the paper pages, which are designed to receive notations of daily activities during a school year or other academic period. Each article also contains pages (or separate bound books or pads of such pages) dedicated to function as telephone/address books or note pads. The articles of this ruling are manufactured in sizes 6 3/4 inches by 3 3/4 inches, and 8 1/2 inches by 5 1/2 inches. The applicable subheading for the planners or organizers described will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for: Diaries, notebooks and address books, bound (of paper or paperboard). The rate of duty will be 3.6 per cent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport