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NY 803082

October 14, 1994

CLA-2-48:S:N8:234 803082


TARIFF NO.: 4820.10.4000

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
1515 Broadway, 43rd Floor
New York, N.Y. 10036-8901

RE: The tariff classification of a Greeting Card Organizer, from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated October 11, 1994, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. A sample was submitted, which will be returned to you, as requested.

The sample is a spiral-bound, soft-cover, organizer book designed to store and organize greeting cards. It is entitled, "Special Days to Remember", and bears the copyright claim, "(c) 1990 Hallmark Cards, Inc. K.C. MO 64141 Made in USA".

The article measures approximately 9-1/2 inches in length by approximately 8 inches in width and (except for the plastic spiral binder) is constructed of paper and paperboard. The organizer contains 8 sheets (excluding the front and back cover). The front and back of each sheet features an open-top pocket within which greeting cards can be stored. The first 12 pockets are sequentially printed with the name of the applicable month of the year (i.e., January on the first pocket, February on the second, etc.). Each date of the month appears on separate ruled lines beneath the name of the applicable month in a tabular fashion. In use, it is presumed that the name of a person whose birthday or whose other signifcant occasion falls on a given date will be written on that date-line.

The front and back of the first sheet is for recording addresses and has ruled lines under headings for "Name", "Address" and "Phone". The pockets on the last sheet are printed to show traditional and modern wedding anniversary gifts, and important gift-giving days of the year.

Your detailed and appropriate tariff analysis is noted, and we concur with your conclusion. Accordingly, the applicable subheading for the "Greeting Card Organizer" as described will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) articles, similar to registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads (and) diaries, of paper or paperboard. The rate of duty is Free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). It neither confers entitlement under 17 U.S.C. (Copyright Law) nor affects existing entitlements under that statute.

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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