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HQ 955255


November 9, 1993

CLA-2 CO:R:C:T 955255 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2050

Mr. Mele
CSI Industries, Inc.
450 Winks Lane
Bensalem, PA 19020

RE: Modification of NYRL 881961 (2/3/93); classification of notebooks; bound; heading 4820, HTSUSA; HRL 953413 (3/29/93).

Dear Mr. Mele:

On February 3, 1993, the New York office of the U.S. Customs Service issued to you New York Ruling Letter (NYRL) 881961, in which we classified a denim-covered spiral-bound notebook. Upon review of that ruling, we have determined that a modification is necessary. Our analysis follows.

FACTS:

The article at issue is a spiral-bound notebook with blank, unlined pages. The white paperboard covers of the notebook are slipped into interior pockets of a 100 percent cotton denim cover. The article, referenced style number 060-801093, measures approximately 9 1/2 inches by 6 1/2 inches.

In NYRL 881961 this article was classified under subheading 4820.10.4000, HTSUSA.

ISSUES:

Whether the notebook at issue is classifiable as a bound or unbound article of heading 4820, HTSUSA?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the bases of GRI 1, and if the headings and legal notes do not otherwise require, the remaining

GRI may be applied in order of their appearance.

Heading 4820, HTSUSA, provides for, in pertinent part, notebooks, memorandum pads, diaries and similar articles. Style number 060-801093 is a notebook and therefore classification is proper within heading 4820, HTSUSA.

At the eight digit level within heading 4820, HTSUSA, the determination must be made as to whether this article is deemed "bound" or "unbound". Subheading 4820.10.20, HTSUSA, provides for "diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles." Subheading 4820.10.40, HTSUSA, provides for unbound articles similar to those set forth above. The issue as to whether a 4820 article is deemed "bound" or not was discussed in Headquarters Ruling Letter (HRL) 953413, dated March 29, 1993. In that ruling Customs determined that "an article that is otherwise bound (i.e., spiral-bound) does not become 'unbound' merely by virtue of being inserted into the slot of a folder." We are of the same opinion in the instant case. The spiral-bound notebook is inserted into the slots of an external denim folder. The spiral-bound notebook with denim cover is deemed to be bound for classification purposes and subheading 4820.10.2050, HTSUSA, provides for this article.

HOLDING:

NYRL 881961 is modified.

Style number 060-801093 is classifiable under subheading 4820.10.2050, HTSUSA, which provides for "[D]iaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles... Other...," dutiable at a rate of 4 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

In order to ensure uniformity in Customs' classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NYRL 881961 is modified to reflect the above classification effective with the date of this letter.

Sincerely,

John Durant, Director
Commercial Rulings Division


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