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NY 889676




September 13, 1993

CLA-2-48:S:N8:234 889676

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2010

Mr. Bruce Weiner
Leeds Leather Products
4431 William Penn Highway
Murrysville, PA 15668

RE: The tariff classification of a "Monthly File System" (planner/ organizer/diary/calendar) from Taiwan.

Dear Mr. Weiner:

In your letter dated August 23, 1993, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a style 0900-66 "TimeKeeper Monthly File System" consisting of the following items put up together for retail sale in a printed paperboard gift box:

-- 12 spiral-bound monthly management books, 4" x 7" in size. These are essentially blank, engagement-calendar type books, each of which corresponds to a specific month in 1994. In addition to daily and weekly planner pages, there are sections for notes, expenses, travel logs, etc.

-- 1 corrugated paperboard storage box, with 12 monthly dividers, capable of holding all of the above-described books.

-- 1 staple-bound telephone/address directory, tab indexed, to be filled in by the user.

-- 1 full-year planning calendar sheet.

-- 1 folding vinyl cover ("organizer wallet"), 4 1/2" x 7 1/2", with interior pockets designed to hold one monthly management book, the telephone/address directory and the yearly planning calendar. Additional pockets can accommodate credit cards, business cards, etc.

An instructional flyer suggests that the user carry the current month's book in the wallet, leaving the past and future ones in the storage box. At the end of the year, all the books may be kept in the box, which can then be stored as a compact and complete file of yearly activities.

In our view, the style 0900-66 "Monthly File System" is, for tariff purposes, a "set" or composite article whose essential character derives from the 12 monthly management books. Accordingly, the applicable subheading for the complete product will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound. 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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