U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
4820.10.2010
$36.6M monthly imports
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Federal Register
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Related notices & rules
Court Cases
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CIT & Federal Circuit
Ruling Age
26 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly
The tariff classification of a planner (diary) from China.
NY E81289 May 14, 1999 CLA-2-48:RR:NC:SP:234 E81289 CATEGORY: Classification TARIFF NO.: 4820.10.2010 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a planner (diary) from China. Dear Ms. Gibson: In your letter dated April 23, 1999, you requested a tariff classification ruling. A sample identified as a style #603205 “personal embroidered planner” was submitted and is being returned to you as requested. It consists of a metal seven-ring binder mechanism which is permanently mounted inside a bifold cover made of acetate/rayon textile fabric sewn over cardboard stiffeners. The fabric on the exterior portion of the cover has been lightly padded and stitched to produce a quilted effect. In the closed position, the planner measures 2 1/4" x 7 1/2" x 9 1/2". The ring binder holds numerous paper inserts (captioned, blank pages) grouped into various sections, each designed to receive certain kinds of written entries or notations for personal record keeping: weekly and daily schedules/activities, projects, expenses, telephone/address listings, and general notes. The interior of the cover additionally features three pockets for holding loose papers. A ball-point pen, held in a fabric loop, is also included. The applicable subheading for the complete style #603205 “personal embroidered planner” 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 2%. We note that the country of origin marking (“Made in China”), which appears on a sewn-in textile label, is legible and permanent. However, since the label is located inside one of the storage pockets, it cannot be easily seen upon casual examination of the article, and therefore does not satisfy the requirement that such marking be in a conspicuous place. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.