CLA-2-48:S:N8:234 810713
Mr. Brian Smith
Log Designs, Inc.
13416 S.W. 102 Lane
Miami, Florida 33186
RE: The tariff classification of a book titled "Reel Fisherman's
Log", from Korea
Dear Mr. Smith:
In your letter dated May 18, 1995, you requested a tariff
classification ruling. A sample was not submitted; specifications
and drawings describe and illustrate the product.
The article is a book, titled "Reel Fisherman's Log", produced
in Korea, 8 1/2 " x 11 ", of forty three pages, 35 of which are
printed with headings and boxes in column, for recording
information; "detailed accounts about the happenings" of the
sportsman's excursion.
Corresponding with each of the 35 pages is a small plastic
sleeve, 3 1/2 " x 5", designed to store one or two photos.
You advise that the book's principal use is a log/diary to
collect and store valuable information.
The applicable subheading for the "Reel Fisherman's Log" will
be 4820.10.2010, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Diaries..bound. The rate of duty will be
3.6 percent.
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