The tariff classification of blank books from Canada.

NY 877903 September 10, 1992 CLA-2-48:S:N1:234 877903 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Ms. Cynthia Apostol Patenaude Les Livres Cyndee's Books P.O. Box 405 Moores, N.Y. 12958 RE: The tariff classification of blank books from Canada. Dear Ms. Patenaude: In your letter dated August 21, 1992, you requested a tariff classification ruling. Your request concerns certain blank books similar to those previously ruled upon by this office in NY 870709, issued to you on February 5, 1992. That earlier ruling described the submitted sample as "a plastic-spiral bound paper book containing, essentially, blank spaces for the recordation of events and activities pertaining to a Christmas season." The spaces intended to be filled in by the user bore headings such as: Christmas Cards (name and address); Christmas Cards (received- sent); Family Photos; Special Events; Christmas Feast Menu; Christmas Recipe. The sample was evidently one of a series of five books for various special occasions. You state that "two of these books will now be glued together (perfect bound) in place of plastic spiral bound," and that "nothing else has been changed or modified." With regard to your question on the possible Customs ramifications of this variation, please be advised that the change will not affect the classification and rate of duty indicated in ruling 870709. Accordingly, the applicable subheading for the perfect- bound blank books for special occasions will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles similar to registers, account books, notebooks, order books, receipt books and diaries. The rate of duty will be free. 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