CLA-2-48:S:N1:234 872985
Mr. David M. Domek
World Commerce Systems Ltd.
P.O. Box 66593, O'Hare Field
Chicago, IL 60666
RE: The tariff classification of various leather articles, from
Hong Kong, China and Thailand.
Dear Mr. Domek:
In your letter dated March 30, 1992, on behalf of your
client, Heritage Industries, you requested a tariff
classification ruling.
Samples were furnished, which will be returned, as
requested. For the purposes of this letter, they will be
numbered 1.) through 6.)
Sample 1.) is a cardboard box containing a "Leather
Executive Gift Set", which is comprised of a Bifold Padfolio, a
Pocket Agenda/Address Book, and a Multipocket Cardholder.
"Leather Executive Gift Set" is, for tariff purposes, "Goods put
up in sets for retail sale", and takes its essential character
from the "Bifold padfolio" component.
Sample 2.) is a cardboard box containing a "Leather Writing
Pad", which is a leather "Bifold padfolio", size 12 1/2" x 9 1/2"
x 1", incorporating a lined paper notepad inserted into a slot in
the interior of the folio.
Sample 3.) is a cardboard box containing a "Leather Agenda".
This is a trifold leather container, measuring in closed
condition approximately 9" x 7", and imported containing an
"insert" type "Weekly Planner" which is spiral bound, a paper pad
of blank pages, a pen, and a thin solar powered calculator.
Sample 4.) is a cardboard box containing a bi-fold leather
desk agenda, with leather strap closure, measuring approximately
8 1/2" x 6" in closed condition. The leather folder contains
insert-type paper stationery articles: Executive Planner (17
month), Address book, and lined-paper notepad. The Planner and
Address book are spiral bound.
Sample 5.) is materially like Sample 4.), except that it has
no closure, and measures 6 3/4" x 3 3/4". In this article, the
executive 17 month planner is spiral bound, but the address book
is staple-bound.
Sample 6.) is like Sample 5.), except that it contains no
note-pad, and the executive planner is a 12 month book. The
address book is similar to that of Sample 5.). This article
measures, in closed condition, approximately 5" x 3".
The applicable subheading for Samples 1.) and 2.) will be
4820.10.2020, Harmonized Tariff Schedule of the United States
(HTS), which provides 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...Memorandum pads, letter pads and similar articles.
The rate of duty will be 4 percent ad valorem.
Samples 3.) through 6.) will be classifiable in subheading
4820.10.4000, HTS, which provides for: Registers, account books,
note books, order books, receipt books, letter pads, memorandum
pads, diaries and similar articles: Other (than Diaries,
notebooks and address books, etc.). The rate of duty will be
Free.
Articles classifiable under subheading 4820.10.2020, HTS,
which are the products of Thailand, are entitled to duty free
treatment under Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport