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NY C85945

April 13, 1998

CLA-2-48:RR:NC:SP:234 C85945


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 27, 1998, on behalf of Hanig & Co., Inc. (Mt. Prospect, IL), you requested a tariff classification ruling.

A sample identified as a small "Canvas Textile 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 fabric 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 fabric 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 heading 4202 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 "Canvas Textile 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%.

We note that the sample is not marked with its country of origin. When imported into the United States, the article will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers. 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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