CLA-2-48:S:N8:234 889676
Mr. Bruce Weiner
Leeds Leather Products
4431 William Penn Highway
Murrysville, PA 15668
RE: The tariff classification of a "Monthly File System" (planner/
organizer/diary/calendar) from Taiwan.
Dear Mr. Weiner:
In your letter dated August 23, 1993, you requested a tariff
classification ruling.
A sample was submitted and will be retained for reference. It
is a style 0900-66 "TimeKeeper Monthly File System" consisting of
the following items put up together for retail sale in a printed
paperboard gift box:
-- 12 spiral-bound monthly management books, 4" x 7" in size.
These are essentially blank, engagement-calendar type books, each
of which corresponds to a specific month in 1994. In addition to
daily and weekly planner pages, there are sections for notes,
expenses, travel logs, etc.
-- 1 corrugated paperboard storage box, with 12 monthly
dividers, capable of holding all of the above-described books.
-- 1 staple-bound telephone/address directory, tab indexed, to
be filled in by the user.
-- 1 full-year planning calendar sheet.
-- 1 folding vinyl cover ("organizer wallet"), 4 1/2" x 7
1/2", with interior pockets designed to hold one monthly management
book, the telephone/address directory and the yearly planning
calendar. Additional pockets can accommodate credit cards,
business cards, etc.
An instructional flyer suggests that the user carry the
current month's book in the wallet, leaving the past and future
ones in the storage box. At the end of the year, all the books may
be kept in the box, which can then be stored as a compact and
complete file of yearly activities.
In our view, the style 0900-66 "Monthly File System" is, for
tariff purposes, a "set" or composite article whose essential
character derives from the 12 monthly management books.
Accordingly, the applicable subheading for the complete product
will be 4820.10.2010, Harmonized Tariff Schedule of the United
States (HTS), which provides for diaries and address books, bound.
The rate of duty will be 4%.
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