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NY I81687

May 22, 2002

CLA-2-48,39:RR:NC:2:234 I81687


TARIFF NO.: 4820.50.0000, 4823.90.8600, 4811.90.9000, 3926.90.9880

Ms. Jane Jewett
Talus Corp.
82 Scott Drive
Westbrook, Maine 04092

RE: The tariff classification of Recipe Collection Book, and components, from Korea

Dear Ms. Jewett:

In your letter dated May 14, 2002, you requested a tariff classification ruling. Samples were submitted, which will be returned, as requested.

The “Family Recipe Collection Book” is a loose-leaf bound book whose pages are divided into categorical sections: “Appetizers”, “Beverages”, “Bread”, and so on. Each section begins with an appropriate recipe on the face of the first page, while on the reverse is some relevant text. This is followed by three blank lined pages for the reception of additional recipes. These are followed by three pages with pockets for filing loose recipes. Of these latter, two are plastic and one is of paper.

The book measures about 11 ½” x by 10 ½”, and is 2 ½” thick as measured at the ring binder edge. There are twelve (12) sections.

The applicable subheading for the Family Recipe Collection Book will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Albums (of paper or paperboard) for samples or for collections. The rate of duty will be 0.8 percent ad valorem..

You also ask for classification of several components, when imported separately to use as refills.

The applicable subheading for packages of Lined paper pages, 18 to a pack, 28 x 21.5 cm, and for Recipe cards of paper or paperboard, 24 to a pack, 15 x 10.5 cm, will be 4811.90.9000, HTS, which provides for: Paperprintedin rectangular sheets: Other (than certain specified kinds, and of certain dimensions). The rate of duty will be 1.1 percent ad valorem..

The applicable subheading for “Pocket pages”, 6 to a pack, 28 x 21.5 cm, will be 4823.90.8600, HTS, which provides for: Other (than certain specified) articles of paper or paperboard. The rate of duty will be 1.1 percent ad valorem.

The applicable subheading for “4 pocket acetate sleeve (6 to a pack)”, and for “acetate sleeve (12 to a pack), 28 x 21.5 cm, will be 3926.90.9880, HTS, which provides for: Other (than certain specified articles) of plastics. The rate of duty will be 5.3 percent ad valorem.

No sample was provided of the “Recipe Card Displayer”.

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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