CLA-2 CO:R:C:G 083728 JLJ, 836499
TARIFF NO: 4820.10.20; 4202.32.20
Mr. Paul Caterina, Traffic Manager
Bally Incorporated
One Bally Place
New Rochelle, New York 10801
RE: Tariff classification of a ladies' wallet, a spiral-bound
address book and a spiral-bound engagement book.
Dear Mr. Caterina:
You requested a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for three
items imported from Italy. You submitted samples of each along
with your request.
FACTS:
The instant sample, Style No. 94065, consists of a ladies'
wallet with a snap clasp, a spiral-bound address book of paper
and a spiral-bound engagement book of paper. In a conversation
with Miss Johnson of this office, you stated that, while the
address book and the engagement book fit within the wallet, the
three items are imported separately so there is no question of
the three items constituting a set put up for retail sale.
The wallet measures approximately 6-5/8 inches in length and
approximately 4 inches in width. The two halves of the wallet
are secured by a leather clasp with a snap. The majority of the
exterior surface of the wallet is cotton coated with a PVC
plastic, then embossed with the Bally logo. The trim and the
clasp are of leather (within the exception of the metal snap and
of an ornamental diamond-shaped metal piece with a letter B on
it). The interior of the wallet is leather on the parts that are
exposed, with polyurethane underneath. There is a small oval of
metal with "Bally" printed on it which is affixed to the lower
left corner of the wallet. The interior of the wallet has spaces
for credit cards, an identification card or photograph, and
several pockets for currency.
- 2 -
The engagement book is of paper, except for a plastic spiral
binder and a sheet of transparent plastic which covers but is not
attached to the top cover of the engagement book.
The address book is also of paper, except for a plastic
spiral binder and a sheet of transparent plastic which covers but
is not attached to the top cover of the address book.
ISSUE:
What are the HTSUSA tariff classifications for these three
items?
LAW AND ANALYSIS:
The Explanatory Notes for the HTSUSA state that:
This heading covers various articles of stationery,
other than correspondence goods of heading
48.17 and the goods referred to in Note 9 to
this Chapter. It includes:
(1) Registers, accounts books, notebooks
of all kinds, order books, receipt books,
copy books, diaries, letter pads,
memorandum pads, engagement books, address
books and books, pads, etc., for entering
telephone numbers. [Emphasis added.]
The spiral-bound address book and the spiral-bound
engagement book are therefore classified under the provision for
registers, account books, notebooks, order books, receipt books,
letter pads, memorandum pads, diaries and similar articles:
diaries, notebooks and address books, bound; memorandum pads,
letter pads and similar articles in subheading 4820.10.20,
HTSUSA, dutiable at the general rate of 4 percent ad valorem.
The ladies' wallet is classified under the provision for
traveling bags, toiletry bags, knapsacks and backpacks, handbags,
shopping bags, wallets, purses...and similar containers, of
leather or of composition leather, of plastic sheeting, of
textile materials, of vulcanized fiber or of paper-board, or
wholly or mainly covered with such materials; articles of a kind
normally carried in the pocket or in the handbag; with outer
surface of plastic sheeting or of textile materials: with outer
surface of plastic sheeting: other, in subheading 4802.32.20,
HTSUSA, dutiable at the general rate of 20 percent ad valorem.
- 3 -
HOLDING:
The ladies' wallet is classified in subheading 4202.32.20,
HTSUSA. The spiral-bound address book and the spiral-bound
engagement calendar are classified in subheading 4820.10.20,
HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
jones library 083728JLJ
JLJohnson:ph:6/2/89