United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 854554

JUL 24 1990

CLA-2-48:S:N1:234 854554


TARIFF NO.: 4820.10.4000

Mr. Randy Brodsho
Americana Brokers
Sweetgrass, Montana 59484

RE: The tariff classification of a sales representative's kit from Canada.

Dear Mr. Brodsho:

In your letter dated July 16, 1990, on behalf of The P.A.L. Performance Group Inc. (Calgary, Alberta, Canada), you requested a tariff classification ruling.

The product in question is a kit designed for use by automobile sales personnel. You state that it is employed "to show how to be a business inside a business, train to be totally accountable to oneself and to the company, with a self-tracking system of follow-up and record-keeping."

A sample was submitted and will be retained for reference. It consists of twelve "monthly books," one "yearly book," and three marking pens all packed together in a plastic carrying case that resembles an oversized lunch box. All of the books are 8 1/2" x 11" spiral-bound, paper-covered volumes marked "P.A.L.-- Personal Accountability Log--Sales Representative Edition." The pages of the books are of the type designed for completion in manuscript, i.e., featuring blank spaces with captions, lines and grids to facilitate various kinds of written entries. The twelve monthly books are identical, and feature pages devoted to "prospect lists" and customer charts, (which include spaces for such things as names, phone numbers, vehicles, appointments and results), as well as others designated for things to do, analysis of personal performance, and comments. The yearly book contains "owner follow up" charts consisting of spaces for customers' names, incomes, vehicles, payment terms, notes, etc.

In our opinion, the above-described product constitutes a "set" for tariff purposes, with its essential character imparted by the books. Accordingly, the applicable subheading for the sales representative's kit will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles similar to registers, account books, notebooks, order books, receipt books and diaries. 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.


Jean F. Maguire
Area Director

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