CLA-2-48:S:N1:234 870709
Ms. Cynthia Apostol Patenaude
Les Livres Cyndees Books
P.O. Box 405
Moores, New York 12958
RE: The tariff classification of a blank book, entitled
"Christmas is..," from Canada.
Dear Ms. Patenaude:
In your letter dated January 14, 1992, you requested a
tariff classification ruling.
A sample book was received, which will be retained for
reference. It is a plastic-spiral bound paper book, containing,
essentially, blank spaces for the recordation of events and
activities pertaining to a "Christmas season". Some headings
which are intended to be filled in by the purchaser, are:
Christmas cards (name and address); Christmas cards (received-
sent); Family photos; Special Events; Christmas Feast menu;
Christmas recipe (an old tradition or a new addition).
The applicable subheading for the book, "Christmas is..",
and for other blank books for special occasions, constructed and
organized in the same manner, will be 4820.10.4000, Harmonized
Tariff Schedule of the United States (HTS), which provides for :
Other (than certain enumerated) Registers..diaries..and similar
articles. The rate of duty will be Free.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport