CLA-2 CO:R:C:T 955255 SK
Mr. Mele
CSI Industries, Inc.
450 Winks Lane
Bensalem, PA 19020
RE: Modification of NYRL 881961 (2/3/93); classification of
notebooks; bound; heading 4820, HTSUSA; HRL 953413 (3/29/93).
Dear Mr. Mele:
On February 3, 1993, the New York office of the U.S. Customs
Service issued to you New York Ruling Letter (NYRL) 881961, in
which we classified a denim-covered spiral-bound notebook. Upon
review of that ruling, we have determined that a modification is
necessary. Our analysis follows.
FACTS:
The article at issue is a spiral-bound notebook with blank,
unlined pages. The white paperboard covers of the notebook are
slipped into interior pockets of a 100 percent cotton denim
cover. The article, referenced style number 060-801093, measures
approximately 9 1/2 inches by 6 1/2 inches.
In NYRL 881961 this article was classified under subheading
4820.10.4000, HTSUSA.
ISSUES:
Whether the notebook at issue is classifiable as a bound or
unbound article of heading 4820, HTSUSA?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is in accordance with the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Where goods
cannot be classified solely on the bases of GRI 1, and if the
headings and legal notes do not otherwise require, the remaining
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GRI may be applied in order of their appearance.
Heading 4820, HTSUSA, provides for, in pertinent part,
notebooks, memorandum pads, diaries and similar articles. Style
number 060-801093 is a notebook and therefore classification is
proper within heading 4820, HTSUSA.
At the eight digit level within heading 4820, HTSUSA, the
determination must be made as to whether this article is deemed
"bound" or "unbound". Subheading 4820.10.20, HTSUSA, provides
for "diaries, notebooks and address books, bound; memorandum
pads, letter pads and similar articles." Subheading 4820.10.40,
HTSUSA, provides for unbound articles similar to those set forth
above. The issue as to whether a 4820 article is deemed "bound"
or not was discussed in Headquarters Ruling Letter (HRL) 953413,
dated March 29, 1993. In that ruling Customs determined that "an
article that is otherwise bound (i.e., spiral-bound) does not
become 'unbound' merely by virtue of being inserted into the slot
of a folder." We are of the same opinion in the instant case.
The spiral-bound notebook is inserted into the slots of an
external denim folder. The spiral-bound notebook with denim
cover is deemed to be bound for classification purposes and
subheading 4820.10.2050, HTSUSA, provides for this article.
HOLDING:
NYRL 881961 is modified.
Style number 060-801093 is classifiable under subheading
4820.10.2050, HTSUSA, which provides for "[D]iaries, notebooks
and address books, bound; memorandum pads, letter pads and
similar articles... Other...," dutiable at a rate of 4 percent ad
valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NYRL
881961 is modified to reflect the above classification effective
with the date of this letter.
Sincerely,
John Durant, Director
Commercial Rulings Division