NY 866926
SEP 17 1991
CLA-2-48:S:N1:234 866926
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108
RE: The tariff classification of a personal planner from Taiwan.
Dear Mr. O'Neill:
In your letter dated September 6, 1991, on behalf of The
Mead Corporation, you requested a tariff classification ruling.
A sample of the item in question, a "Personal Planner" (Item
No. 47106), was submitted and will be retained for reference. It
is a 4 x 18 x 23 cm looseleaf book consisting of a metal three-
ring binder mechanism, complete with pages, permanently mounted
inside a vinyl cover. The pages are essentially blank paper
inserts grouped into various sections, each distinguished by
lines and captions intended to facilitate particular kinds of
written entries. The sections include those for monthly and
daily activities, projects, meeting notes, telephone/address
listings, contacts, expenses and mileage logs. The book also
contains a fold-out page printed with a map of the United States
with time zones, area codes and other handy reference
information.
The inside of the cover incorporates a pen loop, key holder,
and storage pockets for cards, loose papers, etc. The book also
features a strap/snap closure.
The applicable subheading for the No. 47106 "Personal
Planner" will be 4820.10.4000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other (non-enumerated)
articles similar to registers, account books, notebooks, receipt
books and diaries. The rate of duty will be free.
A paper sleeve, which you identify as a "sale tag," fits
over the front cover of the planner. This sleeve is printed with
the brand name of the item, certain product information, and The
Mead Corporation's name and U.S. address followed by the words,
"Made in Taiwan."
Although we find that this country of origin marking is in a
conspicuous place and is legible, we also note that it lacks the
degree of permanence that other methods could easily provide.
While you have previously indicated that Mead only sells this
type of product with the sale tag, there is no assurance that the
tags will always remain on the planners prior to retail sale. To
avoid potential problems in this regard, it is therefore
recommended that the country of origin also be stamped on the
inside of the front cover, placed on a sewn-in label, or printed
on the "contents page" at the front of the book.
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