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NY 806622




February 28, 1995

CLA-2-48:S:N8:234 806622

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2010

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of planner refills (inserts; diaries; calendars; note pads; paper) from Taiwan.

Dear Mr. O'Neill:

In your letter dated January 30, 1995, on behalf of The Mead Corporation, you requested a tariff classification ruling.

A sample identified as a "Fat Little Day Planner Refill Pack" (Product No. 47218) was submitted and will be retained for reference. It consists of the following three items put up for retail sale in a shrink-wrapped, labeled paperboard sleeve:

A 134-page, spiral-bound blank book containing voluminous weekly and monthly appointment-calendar pages and a smaller "finances" section designed to accommodate personal expense records and the like.

A 78-page, spiral-bound book consisting mainly of blank "shopping list" pages and a smaller, alphabetically tabbed telephone/address directory section.

A 4" x 5 1/2" note pad consisting of 50 sheets of unruled white paper, bound by an adhesive strip along the top edge and backed by a piece of cardboard.

The applicable subheading for the "Fat Little Day Planner Refill Pack" will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be 3.6%.

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

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