United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0085841 - HQ 0085911 > HQ 0085872

Previous Ruling Next Ruling



HQ 085872


January 29, 1990

CLA-2 CO:R:C:G 085872 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32

Ms. Janis Nulph
Import Supervisor
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, Pennsylvania 15024

RE: Modification of Headquarters Ruling Letter (HRL) 081591

Dear Ms. Nulph:

On April 24, 1989, HRL 081591 classified an item known as the "Total Planner" in subheading 4820.10.20, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for diaries and address books. After much discussion and consideration, we have determined that ruling to be in error.

The article at issue consists of the following components which fit into plastic pockets of a plastic folding case: a telephone and address indexer, a weekly planner, a note pad, plastic inserts for business cards or other cards, and a ball point pen. A Velcro-type fastener operates as a closing device.

In our opinion, the plastic folding case imparts the essential character of the above set; it secures, in one convenient location, the telephone and address indexer, weekly planner, note pad, and business card inserts. Accordingly, the the "Total Planner" is properly classified as an article of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting. If the outer surface is made of reinforced or laminated plastics, then 4202.32.1000, HTSUSA, applies and the correct rate of duty is 12.1 cents per kilogram plus 4.6 percent ad valorem. If composed of another type of plastic sheeting, 4202.32.2000, HTSUSA, applies and the rate of duty is 20 percent ad valorem.

In accordance with the above determination, HRL 081591 is hereby modified pursuant to 19 CFR 177.9(d).

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: