CLA-2-48:RR:NC:SP:234 E80664

Mr. James V. Maddux
O’Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of “day planners” from Korea.

Dear Mr. Maddux:

In your letter dated April 8, 1999, you requested a tariff classification ruling on behalf of your client, Pacific Sunwear of California.

A sample identified as a “day planner” was submitted and is being returned to you as requested. It consists of a 4 1/4" x 6 3/4" bifold cover containing three paper articles which have been slipped into pockets inside: a spiral-bound telephone/ address book, a spiral-bound engagement-calendar book, and a blank note pad. The bifold cover, which incorporates a pen loop and a snap closure, has a vinyl interior and a nylon fabric exterior.

The applicable subheading for the “day planner” will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, of paper or paperboard. The rate of duty will be 2%.

We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division