CLA-2-48:S:N1:234 877903
Ms. Cynthia Apostol Patenaude
Les Livres Cyndee's Books
P.O. Box 405
Moores, N.Y. 12958
RE: The tariff classification of blank books from Canada.
Dear Ms. Patenaude:
In your letter dated August 21, 1992, you requested a tariff
classification ruling.
Your request concerns certain blank books similar to those
previously ruled upon by this office in NY 870709, issued to you
on February 5, 1992. That earlier ruling described the submitted
sample as "a plastic-spiral bound paper book containing,
essentially, blank spaces for the recordation of events and
activities pertaining to a Christmas season." The spaces
intended to be filled in by the user bore headings such as:
Christmas Cards (name and address); Christmas Cards (received-
sent); Family Photos; Special Events; Christmas Feast Menu;
Christmas Recipe. The sample was evidently one of a series of
five books for various special occasions.
You state that "two of these books will now be glued
together (perfect bound) in place of plastic spiral bound," and
that "nothing else has been changed or modified."
With regard to your question on the possible Customs
ramifications of this variation, please be advised that the
change will not affect the classification and rate of duty
indicated in ruling 870709.
Accordingly, the applicable subheading for the perfect-
bound blank books for special occasions 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, order books, receipt books
and diaries. The rate of duty will be free.
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