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NY 883191

March 16, 1993

CLA-2-48:S:N8:234 883191


TARIFF NO.: 4820.90.0000

Ms. Catherine Pritchard
Expeditors International
P.O. Box 2568, 94083-2568
South San Francisco, California 94080

RE: The tariff classification of an "address book", from China.

Dear Ms. Pritchard:

In your letter dated February 22, 1993, on behalf of your client, Institutional Financing Services, Inc., you requested a tariff classification ruling.

A sample was submitted, and will be retained for reference. It is a paperboard and paper file system, which is probably suitable for the recordation of names or/and addresses in a systematic manner.

The article is a rectangle of paper-covered paperboard, approximately 8 1/2 inches by 6 inches, to which are attached twelve (12) leaves or pages of paperboard, by glueing, that will receive the written information. The surfaces of these pages or leaves available for writing measure 5 inches by 3 1/4 inches. The pages or leaves are arranged on the rectangle so that they substantially overlap, with an edge of about 3/8 inch protruding from beneath the preceding page or leaf, which presumably is to be used for "indexing" purposes.

The applicable subheading for the "address book", as described, will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated articles of stationery, of paper or paperboard). The rate of duty will be 5.3 percent.

We note your suggestion that this article could be classifiable in HTS subheading 4820.10.2010, which provides for certain Diaries and address books. However, in our opinion, the article described is not a "book", for tariff purposes. Neither, we believe, is it a "pad". All the exemplars of subheading 4820.10 are books or pads; this prevents us from classifying any articles which is not a book or pad in either of its subheadings, 4820.10.20 or 4820.10.40.

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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