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 > 1998 NY Rulings > NY B84806 - NY B85080 > NY B84867

Previous Ruling Next Ruling
NY B84867





May 14, 1997

CLA-2-48:RR:NC:2:234 B84867

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2050

Ms. Lauren E. Hong
The Disney Store, Inc.
101 North Brand Boulevard
(Suite 1000)
Glendale, California 91203-2671

RE: The tariff classification of a bound notebook, from Taiwan

Dear Ms. Hong:

In your letter dated May 1, 1997, you requested a tariff classification ruling. A sample was submitted, which will be returned to you, as requested.

The sample is a spiral bound notebook, with paper leaves printed with "background" but not lined, with paper covers, and 3 sheets of pressure sensitive stickers on release pages that are bound by the spiral, within the paper covers.

The paper covers are inserted in pockets in a firm PVC plastic cover which in effect becomes the cover of the notebook. It is printed with pictures of cuddly animals, and is entitled, "Pooh".

In closed position the notebook measures about 10 1/4" x 7 1/2", and is about 3/8" thick. The plastic cover has flaps in the center of the right-hand side, with holes, through which is inserted a hard plastic lock. The lock has a plastic key, and actually functions to secure the book. The key is necessary to "open" a locked book.

Also attached to the right side of the plastic cover is part of a plastic container. Your letter describes this as holding "5 color stacked crayon". Regrettably, the sample as received did not include or contain the crayons, or the balance of the plastic container.

The applicable subheading for this product will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for: Diaries, notebooks and address books, bound (of paper or paperboard): Other (than diaries and address books). The rate of duty will be 2.8 percent ad valorem.

The sample is marked with a firmly adhesive printed paper label, on the back cover. The label describes the article as "NV PH SLAM BOOK", has a bar code, and miscellaneous "warning" and price information. It is also marked, in small type, "Made In Taiwan".

While this type is legible only to a person with fairly sharp vision, on account of its smallness, nevertheless it is as large as or larger than the type in which significant other information is printed on the label. In this context we must agree that this country of origin marking satisfies the legal requirements administered by the Customs Service.

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 or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733.

Sincerely,

Gwenn Klein Kirschner

Previous Ruling Next Ruling

See also: