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NY 890844

October 22, 1993

CLA-2-48:S:N8:234 890844


TARIFF NO.: 4820.10.2050

Mr. Terrie Hanrahan
Hallmark Cards, Inc.
Kansas City, Missouri 64141

RE: The tariff classification of a bound "Memo Book", from Korea.

Dear Mr. Hanrahan:

In your letter dated September 23, 1993, you requested a tariff classification ruling.

A sample was furnished, which will be returned to you, as requested. You describe it as: 495 HPO 4243, Memo Book, sewn bound with 64 inside pages. It has a soft cover of Kivar material; is 3 1/4" x 6 3/16", Burgundy in color, with the title, "Memos", imprinted with hot foil stamp in gold color, on the cover. It is marked, Made in Korea, in gold color on the outside rear cover.

While you describe the Memo Book as being part of your "Everyday Plan-on-It" line, and refer to it in your letter as a "planner", as well as a "memo book", the pages are lined, horizontally, only, such as would be the case in any diary or notebook.

The applicable subheading for Memo Book, 495 HPO 4243, will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 4 percent ad valorem.

We note that you propose classification for this product in HTS subheading 4820.10.40, a duty-free provision, and cite Ruling HQ 085151, dated November 9, 1989, in support. That decision, however, concerned the classification of an article described as an "engagement book". Memo Book 495 HPO 4243, lacking text of any kind, and not itself organized to particularly facilitate the notation of engagements, does not, in our opinion, answer to a description of "engagement book". HQ 085151 is not, we believe, relevant to this product.

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.


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