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NY 872525


April 1, 1992

CLA-2-48:S:N1:234 872525

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2010

Mr. Ronald Sias
J.W. Hampton Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: The tariff classification of a 1992 year book from Singapore or Indonesia.

Dear Mr. Sias:

In your letter dated March 12, 1992, on behalf of your client, F. W. Woolworth & Co. you requested a tariff classification ruling.

A sample was submitted, which will be returned to you, as requested. It is essentially a lined blank book, entitled "1992 year book & Daily Reminder" and is sub-titled," A Personal Chronicle for One Year". It is paper-bound and inserted into a removable plastic cover. The book is approximately 7 1/2 " x 5 1/4 ", and is 1 inch thick. each page is dated, and contains twenty one lines of blank space for pen and ink notation. The title page bears a style or item number printed in bold-face type: No. YB-1. Your letter refers to it as Item No. 176.

The applicable subheading for the 1992 yearbook, as described, will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries. The duty rate will be 4 percent ad valorem.

Articles classifiable under subheading 4820.10.2010, HTS, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

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