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NY I81575

May 17, 2002

CLA-2-48:RR:NC:SP:234 I81575


TARIFF NO.: 4820.10.4000

Ms. Helena Colebrooke
Fritz Companies, Inc.
806 Airpark Center Dr.
Nashville, TN 37217

RE: The tariff classification of account books from China.

Dear Ms. Colebrooke:

In your letter dated May 8, 2002, you requested a tariff classification ruling on behalf of The A.I.M. Group. Two samples identified as “financial peace journals,” which are intended to provide users with a system for managing household finances, were submitted and are being returned to you as requested.

The first sample consists of a set of spiral-bound paper pages slipped into a folding paperboard cover. The pages are printed with grids designed for the entry of income, expenses and balances. Some of the grid pages are in the form of envelopes in which cash and receipts are to be stored. A few loose, extra envelopes (also printed with the same type of grids) have been slipped into a pocket inside the cover. Instructions for using the system are also included. In closed condition, the article measures about 3½” x 6¾” x 1”.

The second sample is a “deluxe executive” version of the product. It features an imitation-leather folder that holds a set of spiral-bound pages of the same kind described above, plus a few extra envelopes, an inexpensive ballpoint pen and a small note pad. The folder also incorporates interior slots meant to accommodate a checkbook and some debit cards. In closed condition, the article measures about 4½” x 7” x 1”.

The applicable subheading for both of the above-described products will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides, in pertinent part, for account books of paper or paperboard. The rate of duty will be free.

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 646-733-3037.


Robert B. Swierupski

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