The tariff classification of a book titled "Reel Fisherman's Log", from Korea

NY 810713 May 25, 1995 CLA-2-48:S:N8:234 810713 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Mr. Brian Smith Log Designs, Inc. 13416 S.W. 102 Lane Miami, Florida 33186 RE: The tariff classification of a book titled "Reel Fisherman's Log", from Korea Dear Mr. Smith: In your letter dated May 18, 1995, you requested a tariff classification ruling. A sample was not submitted; specifications and drawings describe and illustrate the product. The article is a book, titled "Reel Fisherman's Log", produced in Korea, 8 1/2 " x 11 ", of forty three pages, 35 of which are printed with headings and boxes in column, for recording information; "detailed accounts about the happenings" of the sportsman's excursion. Corresponding with each of the 35 pages is a small plastic sleeve, 3 1/2 " x 5", designed to store one or two photos. You advise that the book's principal use is a log/diary to collect and store valuable information. The applicable subheading for the "Reel Fisherman's Log" will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for: Diaries..bound. The rate of duty will be 3.6 percent. 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