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NY 878059




September 22, 1992

CLA-2-48:S:N1:234 878059

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2010

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of a "Tabfolio Binder" (planner; organizer; portfolio; engagement calendar; diary) from Hong Kong.

Dear Mr. O'Neill:

In your letter dated September 1, 1992, on behalf of The Mead Corporation, you requested a tariff classification ruling.

A sample was submitted and is being returned as requested. It is a tri-fold, portfolio-type cover, made essentially of polyester fabric and PVC, containing a metal 3-ring binder and paper "fill stock." The ring binder holds a spiral-bound planner book (which consists of 12 blank month-at-a-glance engagement calendar type pages) and three tabbed paperboard pocket folders. The inside of the cover incorporates a number of storage pockets, one of which is a large, expanding type, and another of which contains a writing tablet. When closed, the article measures about 2 x 12 x 13 1/2 inches, and features a hook-and-loop style closure.

You cite a previous New York Customs Ruling (864340, issued to you on July 2, 1991), in which a similar product having an outer surface of plastic sheeting was classified as an article of plastic. However, that ruling indicated that the item would be imported without any paper "fill stock." In a recent telephone conversation, you stated that the current ruling request contemplates a situation in which the imported article will be like the sample described above, i.e., containing the noted paper goods. Customs' current position on articles having ring binders fitted with engagement books and other paper inserts designed to facilitate record-keeping is that they are bound diaries.

Accordingly, the applicable subheading for the "Tabfolio Binder" (Item 46078), imported with paper inserts, will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for bound diaries. The rate of duty will be 4%.

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

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