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NY 864206

JUN 19 1991

CLA-2-48:S:N1:234 864206


TARIFF NO.: 4820.10.4000

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of a personal planner from Taiwan.

Dear Mr. O'Neill:

In your letter dated June 4, 1991, on behalf of The Mead Corporation, you requested a tariff classification ruling.

A sample of the item in question, a "Personal Planner" (Item No. 47104), was submitted and will be returned as requested. It is a 3 x 14 x 20 cm looseleaf book consisting of a metal six-ring binder mechanism, complete with pages, permanently mounted inside a vinyl cover. The pages are essentially blank paper inserts grouped into various sections, each distinguished by lines and captions intended to facilitate particular kinds of written entries. The main sections are for monthly and daily activities, meeting notes, and telephone/address listings. The book also contains a page for personal data, a printed six-year calendar page, a fold-out map accompanied by handy reference information, two plastic pages designed to hold cards and other small items, and a plastic page-finder/ruler.

In addition, there is a note pad which may either be stored in a pocket provided on the inside of the back cover or mounted in the binder. The inside of the front cover also incorporates storage pockets, and the book features a strap/snap closure.

The applicable subheading for the No. 47104 "Personal Planner" 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, receipt books and diaries. The rate of duty will be free.

A paper sleeve, which you identify as a "sale tag," fits over the front cover of the planner. This sleeve is printed with the brand name of the item, certain product information, and The Mead Corporation's name and U.S. address followed by the words, "Made in Taiwan." You ask for confirmation that this country of origin marking is acceptable.

Although we find that the marking is in a conspicuous place and is legible, we also note that it lacks the degree of permanence that other methods could easily provide. While you indicate that Mead "will only sell this product with the sale tag," there is no assurance that the tags will always remain on the planners prior to retail sale. To avoid potential problems in this regard, it is therefore recommended that the country of origin also be stamped on the inside of the front cover, placed on a sewn-in label, or printed on the "contents page" at the front of the book.

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

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