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NY 885458

April 28, 1993

CLA-2-48:S:N8:234 885458


TARIFF NO.: 4820.10.20

Ms. Linda Russell
Random House
Westminster, Maryland 21157

RE: The tariff classification of "A Wish Book" from Singapore.

Dear Ms. Russell:

In your letter, undated, received in this office April 23, 1993, you requested a tariff classification ruling.

As sample was submitted. As it appears to be a "prototype", it will be returned, for your further use.

The sample is a bound book, with rigid paperboard covers, with a plastic "spiral-type" binding mechanism. It is essentially a blank book, with header-pages labeled, "Romantical- Platonical-Familial", Anatomical-Gastronomical", "Habitational", etc. The printed preface reads, in part, "We've...left plenty of room for you to write things down...", and, "Basically, it's your book. Do what you want with it." It is, in our opinion, "suitable for extensive notations."

The applicable subheading for blank book described, entitled, "A Wish Book", will be 4820.10.20, Harmonized Tariff Schedule of the United States (HTS), which provides for: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles. The rate of duty will be 4 percent ad valorem.

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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