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NY L83579

April 18, 2005

CLA-2-48:RR:NC:SP:234 L83579


TARIFF NO.: 4820.10.4000

Ms. Joanne Harmon
CVS / Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a “student planner” (blank book) from China.

Dear Ms. Harmon:

In your letter dated March 21, 2005, you requested a tariff classification ruling.

A sample identified as a “weekly/monthly student planner” (item #298163) was submitted for our examination and is being returned to you as requested. It is a 5” x 8” book consisting of a quantity of largely blank paper pages that have been spiral-bound between plastic covers. Most of the pages are lined/captioned in weekly and monthly “engagement calendar” format so that the user can jot down notations or reminders pertaining to particular dates. Smaller sections of the book are prepared for entries of addresses, class schedules, and general notes, respectively. A few pages at the back are printed with reference information (weights & measures, area codes, and common misspelled words). The book incorporates tabbed plastic dividers that separate the various sections.

The applicable subheading for the #298163 planner will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles similar to diaries, 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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