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NY 889512

September 1, 1993

CLA-2-48:S:N8:234 889512


TARIFF NO.: 4820.10.2010

Mr. Darryl Golden
Norman Krieger, Inc.
P.O. Box 92599
Los Angeles, CA 90009

RE: The tariff classification of a "portfolio/address book" (planner; organizer; diary) from Taiwan.

Dear Mr. Golden:

In your letter dated August 19, 1993, on behalf of Credit Promotions, you requested a tariff classification ruling.

A sample described as a "Style 627S Portfolio/Address Book" was submitted and is being returned as requested. It consists of a 4" x 7" bifold cover, the interior of which holds a plastic ball- point pen and three independent, slip-in paper stationery items: a spiral-bound telephone/address book, a note pad, and a spiral-bound weekly planner (engagement book). The cover is made of PVC, and has metal braces on each corner as well as a decorative, synthetic fabric overlay on its exterior. The interior also incorporates a few extra pockets capable of holding cards, slips of paper and the like.

The applicable subheading for Style 627S will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound. The rate of duty will be 4%.

You also asked whether values for each component must be broken out separately on the commercial invoice. Since the complete unit is classifi- able under the single HTS subheading specified above, such a breakout will not be required. However, the invoice should contain a complete and accurate description of the goods.

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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