CLA-2-48:RR:NC:SP:234 K80407
Ms. Toni Loscalzo
American Shipping Company Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632
RE: The tariff classification of small notebooks and planner/engagement books with accompanying pen or pencil, from Malaysia.
Dear Ms. Loscalzo:
In your letter dated October 27, 2003, you requested a tariff classification ruling on behalf of Myron Corp. (Maywood, NJ). Three samples were submitted and are being returned to you as requested.
Style # LA060-03B (“Patriot Compact Note Pad with Pen”) consists of a 3” x 4” ruled paper notebook whose pages are permanently bound (with glue) between stiff paper covers. The book has been slipped into an outer jacket made of plastic sheeting. In addition, a slender, 3¾”-long ballpoint pen has been inserted into a tubular plastic fitting inside the spine of the plastic jacket.
Style # 5WWFG90 (“Compact Pocket Diary with Pencil”) consists of two small paper items which have been slipped into a 3” x 4¼” plastic jacket. The first item is a paperbound planner (agenda book) whose pages are lined/captioned for the most part in engagement calendar format. The second item is a plain (non-ruled) note pad. A slender, 3½”-long pencil has been inserted into a tubular plastic fitting inside the spine of the jacket.
Style # 500AD73/500AE50 (“Pocket Pal Atlas with Pencil”) consists of two small paper items which have been slipped into a 3½” x 6” plastic jacket. The first item is a paperbound planner (agenda book), most of whose pages are lined/ captioned in engagement calendar format. There are also some pages at the back of the book devoted to maps and printed reference information (inter-city mileage chart, weights and measures, etc.). The second item is a plain (non-ruled) note pad. A slender, 5¾”-long pencil has been inserted into a tubular plastic fitting inside the spine of the plastic jacket.
For tariff purposes, all of the above-described articles will be regarded as “goods put up in sets for retail sale” whose essential character is imparted in each instance by the book (notebook or planner, as the case may be). Each style, in its entirety, will therefore be classified in the provision applicable to the book.
The applicable subheading for style LA060-03B will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks, bound, of paper or paperboard. The rate of duty will be 0.4%.
The applicable subheading for styles 5WWFG90 and 500AD73/500AE50 will be 4820.10.4000, HTS, which provides for other (non-enumerated) articles similar to diaries, registers, account books and notebooks, of paper or paperboard. The rate of duty will be free.
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 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division