Engagement book; Reconsideration of HRL 083728 of June 2, 1989

HQ 085151 November 9, 1989 CLA-2 CO:R:C:G 085151 jlj 836499 CATEGORY: Classification TARIFF NO.: 4820.10.40 Mr. Paul Caterina Traffic Manager Bally Incorporated One Bally Place New Rochelle, New York 10801 RE: Engagement book; Reconsideration of HRL 083728 of June 2, 1989 Dear Mr. Caterina: You requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for an engagement book imported from Italy. You submitted a sample, Style No. 94065. FACTS: The sample, Style 94065, consisted of a ladies' wallet with a snap clasp, a spiral-bound address book of paper and a spiral-bound engagement book of paper. In a conversation with Miss Johnson of this office, you stated that the three items are imported separately so there is no question of the three items constituting a set put up for retail sale. The engagement book is of paper, except for a plastic spiral binder and a sheet of transparent plastic which covers but is not attached to the top cover of the engagement book. In Customs Headquarters Ruling Letter (HRL) 083728 of June 2, 1989, we advised you that the engagement book was classified under the provision for diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles, in subheading 4820.10.20, HTSUSA. We wish to reconsider that tariff classification in this letter. -2- ISSUE: Are engagement books classified in subheading 4820.10.20, HTSUSA, or in subheading 4820.10.40., HTSUSA? LAW AND ANALYSIS: The Explanatory Notes for Heading 4820 state that: This heading covers various articles of stationery, other than correspondence goods of heading 48.17 and the goods referred to in Note 9 to this Chapter. It includes: (1) Registers, account books, notebooks of all kinds, order books, receipt books, copy books, diaries, letter pads, memorandum pads, engagement books, address books and books, pads, etc., for entering telephone numbers. [Emphasis added.] Subheading 4820.10, HTSUSA, covers registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles. Subheading 4820.10.20 provides for diaries, notebooks and address books, bound; memorandum pads, letter pads and similar pads. The instant engagement book is not a diary, a notebook or an address book. Nor is it a pad similar to a memorandum pad or a letter pad; therefore, it is not classified in subheading 4820.10.20, HTSUSA. It is similar to the articles enumerated under subheading 4820.10, HTSUSA. Upon reconsideration, we find that the engagement book is classifiable under the provision for registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries, and similar articles: other, in subheading 4820.10.40, HTSUSA, which is a duty-free provision. -3- HOLDING: The engagement book is classified in subheading 4820.10.40, HTSUSA. HRL 083728 is modified accordingly regarding the engagement book. Sincerely, Harvey B. Fox, Director Office of Regulations and Rulings jones library 085151 6cc: Area Dir., N.Y. Seaport (NIS-234) JLJohnson:peh:9/27/89