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NY 860667

FEB 26 1991

CLA-2-48:S:N1:234 860667


TARIFF NO.: 4820.10.2010; 4820.10.4000; 4820.90.0000

Mr. Bruce Patrick
Hutchings & Patrick Inc.
P.O. Box 8480
Ottawa, Ontario, Canada K1G 3N8

RE: The tariff classification of blank books and desk pads from Canada.

Dear Mr. Patrick:

In your letter dated February 14, 1991, you requested a tariff classification ruling.

Four samples were submitted and will be retained for reference.

The "#1311 Address Book" is a sewn book with blank, alphabetically tabbed pages which are lined and headed for entries of names, addresses and telephone numbers. The cover is made of stiff, padded paperboard which is covered with decorated coated paper.

The "#1052 Diary," similar in construction to the above address book, consists of blank lined pages designed for the daily entry of a personal narrative. The cover incorporates a lock, for which a key is provided.

The applicable subheading for both the "#1311 Address Book" and the "#1052 Diary" will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books. The rate of duty will be 4%.

Goods classifiable under subheading 4820.10.2010, HTS, which have originated in the territory of Canada, will be entitled to a 1.6% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The "#1612 Guest Book," another blank book constructed like those described above, is a register. Its cover is "gold- stamped" with the title, "Guests," and its pages are lined to accommodate names of same.

The applicable subheading for the "#1612 Guest Book" will be 4820.10.4000, HTS, which provides for certain blank books, including registers. The rate of duty will be free.

The "#240 Desk Pad" consists of a 19 x 24 inch flexible paperboard base which has triangular, pocket-like corners made of padded paperboard covered with what appears to be decorated textile fabric. These corners are designed to hold a sheet of blotting paper (which is provided) in place.

The applicable subheading for the "#240 Desk Pad," complete with blotting paper, will be 4820.90.0000, HTS, which provides for certain articles of stationery, including blotting pads. The rate of duty will be 5.3%. (The Canadian FTA rate for eligible goods will be 2.1%.)

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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