The tariff classification of a "manager-organizer" (blank looseleaf book incorporating ring binder; diary; planner) from China.

NY 808414 April 28, 1995 CLA-2-48:S:N8:234 808414 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Ms. Sue Quadrino Daniel F. Young, Inc. 17 Battery Place New York, N.Y. 10004-1101 RE: The tariff classification of a "manager-organizer" (blank looseleaf book incorporating ring binder; diary; planner) from China. Dear Ms. Quadrino: In your letter dated March 22, 1995, on behalf of United States Luggage Co. (Smithtown, N.Y.), you requested a tariff classification ruling. A sample identified as a style #705-2 "manager-organizer" was submitted and will be retained for reference. It is a looseleaf book consisting of a metal three-ring binder, holding numerous paper inserts (pages), permanently mounted at the spine of a zippered, folding case made essentially of leather. The case, which measures about 8" x 10 1/2" x 2" when closed, incorporates several interior pockets designed to hold loose papers, business cards and other small items. One of these pockets is of the gusseted, expandable kind, but it is not large enough to accommodate a newspaper or book. The pages mounted in the ring binder are essentially blank sheets of paper, captioned in different ways to allow the user to make various types of notations to help organize his or her activities. By means of tabbed, color-coded dividers, the book is thus arranged into a number of sections, including those for addresses/telephone numbers, expense records, projects, and daily, weekly and monthly planning. The applicable subheading for the style #705-2 "manager- organizer" 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 3.6%. We note the attachment to your letter, in which you state your belief that the above subheading is not applicable because the instant product "is not `bound' [i.e., the pages are not permanently bound] within the intent of the tariff schedule and the provision for diaries...." We must disagree, however, since that particular issue (and various others involving the scope of the diary provision) has been amply considered in a number of Customs Headquarters Ruling Letters. See, for example, HQ 956497 (August 3, 1994) and HQ 955656 (July 14, 1994), for relevant discussion and precedent. We also note that the country of origin marking label on the sample is located inside the gusseted pocket, where it might not be easily seen upon casual examination by a prospective purchaser. In order to avoid potential delays or difficulties upon importation of this merchandise, it is suggested that such marking be placed in a more conspicuous location on the article. 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 Area Director New York Seaport