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NY C85944

April 13, 1998

CLA-2-48:RR:NC:SP:234 C85944


TARIFF NO.: 4820.10.2010

Mr. James E. Unger
CBC Customhouse Brokers, Inc.
P.O. Box 646
Wood Dale, IL 60191

RE: The tariff classification of a "planner" from China.

Dear Mr. Unger:

In your letter dated March 5, 1998, on behalf of Hanig & Co., Inc. (Mt. Prospect, IL), you requested a tariff classification ruling.

A sample identified as a small "PVC Daily Planner" was submitted and will be retained for reference. It consists of two spiral-bound blank books and a paper note pad contained within a 5 1/2" x 6" x 1 1/2" folding plastic cover with snap closure. Most of the pages of the first book are lined and captioned in monthly and weekly engagement-calendar format, but there is an additional section designed for keeping records of expenses. The second book consists mainly of a shopping-list section and an alphabetically tabbed telephone/address section. The books and the note pad are secured by means of appendages slipped into pockets within the plastic folder. The latter does not appear to be designed to hold or carry any additional items, except possibly a pen, for which a loop is provided.

We note your comments regarding the possible applicability of headings 4202 and 3926 of the Harmonized Tariff Schedule of the United States (HTS). However, on numerous occasions Customs has previously ruled that articles like the instant one are to be considered "diaries" of Chapter 48, HTS.

Accordingly, the applicable subheading for the small "PVC Daily Planner" will be 4820.10.2010, HTS, which provides for diaries and address books of paper or paperboard. The rate of duty will be 2.4%.

When imported into the United States, the article will be required to be marked with its country of origin, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers. In this regard, we note that a small "Made in China" sticker is affixed to an interior surface of the sample's plastic folder. Although the sticker is reasonably permanent and legible, it does not satisfy the "conspicuous-place" requirement because it is located underneath the note pad, which covers it and tends to prevent it from being viewed during casual examination.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-466-5733.


Robert B. Swierupski

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