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NY C86125

April 13, 1998

CLA-2-39:RR:NC:SP:221 C86125


TARIFF NO.: 3926.10.0000; 6307.90.9989; 9017.80.0000

Mr. Chen Lin
Lighthouse Mfg., Inc.
2720 E. Miraloma Ave.
Anaheim, CA 92806

RE: The tariff classification of planner covers, a ruler, reading pillow and plastic page protector from China.

Dear Mr. Lin:

In your letter dated March 27, 1998, you requested a tariff classification ruling.

Five samples were submitted with your letter. Two planner covers are among these samples. Both planner covers have a three ring binder mechanism, notepad holder, small inside zipper pocket and three card holders. Both planners measure approximately 8 inches by 10 inches by 2 inches. Style #A5 is composed of a cellular plastics material backed on one side with a plain woven textile fabric for reinforcement. Style #A6 is composed of a textile woven fabric. You indicate that these planners may be imported with paper inserts, such as calendars and address and phone pages. You did not include any sample paper inserts. This ruling applies only to the planners imported without paper inserts.

The remaining samples consist of a plastic ruler (Style #A911) to measure inches and millimeters, a black plastic page protector (Style A#912) and a reading pillow (Style #B1). The reading pillow is composed of a textile woven fabric encompassing a batting material reinforced with cardboard. The reading pillow has two large pockets, three holders for pens and two elastic straps. The pillow measures approximately 12.5 inches by 18 inches by 3 inches. The applicable subheading for the plastic page protector and the planner cover composed of a cellular plastics material backed with textile fabric for reinforcement (Style #A5) will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the reading pillow and the planner cover composed of textile woven fabric (Style A#6) will be 6307.90.9989, HTS, which provides for other made up articles of textile fabric, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the ruler will be 9017.80.0000, HTS, which provides for instruments for measuring length, for use in the hand...other instruments. The rate of duty will be 5.3 percent ad valorem.

If you wish to request a ruling for planners imported with paper inserts, please include samples of the planners and paper inserts. In addition, include a cost breakdown showing the cost of the paper inserts versus the cost of the planner.

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 Joan Mazzola at 212-466-5580.


Robert B. Swierupski

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