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NY L84365




May 17, 2005

CLA-2-48:RR:NC:SP:234 L84365

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2010; 4820.50.0000

Mr. Richard Dougherty
FedEx Trade Networks
501 Elmwood Avenue
Elmwood Court II
Sharon Hill, PA 19079-1033

RE: The tariff classification of blank books from China and India.

Dear Mr. Dougherty:

In your letter dated April 21, 2005, you requested a tariff classification ruling on behalf of Urban Outfitters Inc. (Philadelphia, PA). Samples representing five different kinds of blank books were submitted for our examination and are being returned to you as requested.

Style # 03/10/31/01, described as a “travel journal,” is a 6” x 8” x ¾” book consisting of lined paper pages permanently bound within a paperboard cover. The book has in turn been slipped into a leather jacket, which incorporates a wraparound strap closure.

Style # WJ06-107-15, described as a “leather-covered journal,” is a 6” x 8½” x 1” book consisting of blank paper pages permanently bound within a leather cover. The cover incorporates a wraparound strap closure.

The third sample, not identified by style number, is described as a journal with a wire binding. It is a 5½” x 8½” x ½” book consisting of blank paper pages that have been spiral-bound between paperboard covers.

Style 04/11/05/29, described as a “Moroccan Journal,” is an 8½” x 11” x ½” book consisting of blank paper pages permanently bound within a paperboard cover printed with an intricate design.

The applicable subheading for all of the above-described journals will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be Free.

Style # 04/04/01/02, entitled “Cookery Notes,” is a 6¾” x 8¾” x ¾” cloth-covered hardbound book with lined paper pages divided into tabbed sections captioned to correspond to the four seasons of the year. Several paper sleeve-envelopes, suitable for holding loose papers, are also attached within the book, interspersed among the pages. The book is designed for the entry and collection of recipes, family menus and the like, organized with reference to the seasons, birthdays, anniversaries, etc.

The applicable subheading for the style # 04/04/01/02 “Cookery Notes” blank book will be 4820.50.0000, HTS, which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling 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 the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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