CLA-2-48:OT:RR:NC:N2:234
Ms. Kate Grible
MWV
501 South 5th Street
Richmond, VA 23129-0501
RE: The tariff classification of planners from China
Dear Ms. Grible:
In your letter dated April 22, 2010 you requested a tariff classification ruling.
You submitted a mock sample of a planner for our examination. Based on our conversation May 17, 2010 and as you stated in your letter the planner will measure approximately 7” x 4” and will be enclosed in cotton woven canvas binder. The binder has a zipper closure with a 4” pull that is made of the same canvas material. The binder has a window on the front designed to hold an identification card or other flat item that measures approximately 2 ¾” x 3 ¾”. The inside front of the binder has several slots to hold business cards. The inside of the binder is fitted with two slots (front and back) that can be used to hold the planner in place and the back of the binder has a pocket that can be used to hold a cell phone. You stated in our telephone conversation that the imported planner will have printed pages with dates that can be used to schedule appointments. If the planners are imported with or in the binders as you indicated, the imported items would be considered a composite good for Customs purposes. The planners would impart the essential character to the composite goods and the items will be classified as planners following the General Rules of Interpretation (GRI) of the Harmonized Tariff Schedule of the United States in GRI 3(c). You also state in your letter that you will be importing a second planner similar in size and composition as the mockup submitted except that item would have retractable handles. This office cannot rule on the second item without seeing an actual sample of the proposed product.
The applicable subheading for the planner will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books . . . of paper or paperboard: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books bound; memorandum pads, letter pads and similar articles: Diaries and address books. The rate of duty will be Free.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division