United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 858069


NOV 21 1990

CLA-2-48:S:N1:234 858069

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.4000

Mr. David Kennedy
W.Y. Moberly, Inc.
Box 164
Sweetgrass, Montana 59484

RE: The tariff classification of looseleaf planners from Canada.

Dear Mr. Kennedy:

In your letter dated November 2, 1990, on behalf of Kingdom Industries Inc. (Calgary, Alberta, Canada), you requested a tariff classification ruling.

You state that the item in question, a "Kingdom Stewardship Planner," is a time management system. A sample was submitted and will be retained for reference. It is a leather-covered, three-ring looseleaf book with a zipper closure; the book measures about 5 x 20 x 27 cm. It comes with numerous paper inserts (pages) comprising various sections designed to receive different kinds of written entries. Included are monthly and daily engagement calendars, spaces for yearly goals, and a personal directory. A few pages are devoted to printed matter such as time zone and telephone area code information; one page is a business card holder made of flexible transparent plastic.

The interior of the leather cover incorporates several pockets for holding loose items. In addition, it is equipped with a mechanical pencil held in a loop.

The applicable subheading for the complete "Kingdom Stewardship 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, order books, receipt books and diaries. The rate of duty will be free.

You note that the product will be individually boxed, with the outside of the box marked "Product of Canada." However, you also indicate that the pencil is actually made in Japan. It is therefore our position that the marking on the box must specify both countries of origin: e.g., "Planner made in Canada, Pencil made in Japan."
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

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