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NY 875161

June 16, 1992

CLA-2-48:S:N1:234 875161


TARIFF NO.: 4820.10.2010

Mr. Thomas E. Bernstein
Leeds Leather Products
4431 William Penn Highway
Murrysville, PA 15668

RE: The tariff classification of "Time Managers" (blank books; planners; organizers; engagement calendars; diaries) from China or Taiwan.

Dear Mr. Bernstein:

In your letter dated May 29, 1992, you requested a tariff classification ruling. Four samples were submitted and will be retained for reference.

The style 0600-44 "Time Manager" consists of a metal six- ring binder mechanism which is permanently mounted inside a "Coskin" (vinyl) zippered case. The binder holds numerous paper inserts (pages) divided into several sections, each designed to receive certain kinds of written entries or notations: monthly and daily engagement calendars, a tab-indexed telephone/address directory, blank note paper, and various other types of captioned pages meant to facilitate personal record-keeping. The article, which when closed measures about 2" x 6" x 8", is also equipped with storage pockets, a ruler and a ball-point pen.

Styles 0700-44 and 1000-44 are basically the same, except that their covers are made of Nappa and bonded leather, respectively. Style 0900-43 has a rubber cover and, instead of a zipper, a flap closure with a "Velcro" fastener. (The submitted samples of these three styles lack paper inserts, but your letter states, and you have confirmed over the telephone, that the imported versions of these products will all contain the same type of pages described above. The ruling that follows will not apply to any empty binders or cases.)

On the basis of Headquarters Ruling (HQ) 950325, issued to your agent on December 27, 1991, you suggest classification as "other" diaries and similar articles, in subheading 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS). However, we note that while HQ 950325 did classify a very similar product in the cited subheading, the position expressed in that ruling has been superseded by HQ 089960, issued to another inquirer on February 10, 1992. Customs now holds the view that ring-binder type planners/organizers such as those under review here are "bound diaries."
Accordingly, the applicable subheading for the style 0600-44, 0700-44, 1000-44 and 0900-43 "Time Managers" will be 4820.10.2010, HTS, which provides for diaries and address books, bound. The rate of duty will be 4%.
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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