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NY 872985

APRIL 16, 1992
CLA-2-48:S:N1:234 872985


TARIFF NO.: 4820.10.2020; 4820.10.4000

Mr. David M. Domek
World Commerce Systems Ltd.
P.O. Box 66593, O'Hare Field
Chicago, IL 60666

RE: The tariff classification of various leather articles, from Hong Kong, China and Thailand.

Dear Mr. Domek:

In your letter dated March 30, 1992, on behalf of your client, Heritage Industries, you requested a tariff classification ruling.

Samples were furnished, which will be returned, as requested. For the purposes of this letter, they will be numbered 1.) through 6.)

Sample 1.) is a cardboard box containing a "Leather Executive Gift Set", which is comprised of a Bifold Padfolio, a Pocket Agenda/Address Book, and a Multipocket Cardholder. "Leather Executive Gift Set" is, for tariff purposes, "Goods put up in sets for retail sale", and takes its essential character from the "Bifold padfolio" component.

Sample 2.) is a cardboard box containing a "Leather Writing Pad", which is a leather "Bifold padfolio", size 12 1/2" x 9 1/2" x 1", incorporating a lined paper notepad inserted into a slot in the interior of the folio.

Sample 3.) is a cardboard box containing a "Leather Agenda". This is a trifold leather container, measuring in closed condition approximately 9" x 7", and imported containing an "insert" type "Weekly Planner" which is spiral bound, a paper pad of blank pages, a pen, and a thin solar powered calculator. Sample 4.) is a cardboard box containing a bi-fold leather desk agenda, with leather strap closure, measuring approximately 8 1/2" x 6" in closed condition. The leather folder contains insert-type paper stationery articles: Executive Planner (17 month), Address book, and lined-paper notepad. The Planner and Address book are spiral bound.

Sample 5.) is materially like Sample 4.), except that it has no closure, and measures 6 3/4" x 3 3/4". In this article, the executive 17 month planner is spiral bound, but the address book is staple-bound.

Sample 6.) is like Sample 5.), except that it contains no note-pad, and the executive planner is a 12 month book. The address book is similar to that of Sample 5.). This article measures, in closed condition, approximately 5" x 3".

The applicable subheading for Samples 1.) and 2.) will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles...Memorandum pads, letter pads and similar articles. The rate of duty will be 4 percent ad valorem.

Samples 3.) through 6.) will be classifiable in subheading 4820.10.4000, HTS, which provides for: Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Other (than Diaries, notebooks and address books, etc.). The rate of duty will be Free.

Articles classifiable under subheading 4820.10.2020, HTS, which are the products of Thailand, are entitled to duty free treatment under 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.


Jean F. Maguire
Area Director

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