The tariff classification of a loose-leaf book with cassette tape, from Mexico.

NY E82361 June 1, 1999 CLA-2-48:RR:NC:SP:234 E82361 CATEGORY: Classification TARIFF NO.: 4820.10.2010; 8524.51.3040 Mr. Lewis Fischer MSAS Global Logistics Inc. 2265 East El Segundo Blvd. El Segundo, CA 90245 RE: The tariff classification of a loose-leaf book with cassette tape, from Mexico. Dear Mr. Fischer: In your letter dated May 14, 1999, you requested a tariff classification ruling on behalf of your client, Techealth Corporation (Hallandale, Florida). A sample identified as an “organizer/sales guide” was submitted and will be retained for reference. It is a loose-leaf binder (consisting of a metal o-ring mechanism permanently mounted in the spine of a bifold vinyl cover) containing numerous paper inserts (pages). Roughly 60 percent of the pages are blank, captioned sheets designed for written entries such as “daily records of events,” appointment schedules, task lists, business expenses, and telephone/address listings. The remaining pages are printed with text and illustrations constituting a sales manual for a particular company’s independent distributors. Topics include product information, marketing arrangements/ incentives, and company policies and procedures. Also included with the book are a plastic ruler/page-finder and a recorded audio cassette tape related to the printed material. As imported, the paper sheets, ruler and audio cassette will be in a shrink-wrapped package located inside the vinyl folder but not mounted within the metal o-rings. The applicable subheading for the “organizer/sales guide,” including all components except the audio cassette, will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books of paper or paperboard. The general rate of duty will be 2%. The audio tape will be separately classifiable under subheading 8524.51.3040, HTS, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena…other magnetic tapes of a width not exceeding 4 mm: sound recordings on cassette tapes. The general rate of duty will be 4.8 cents per square meter of recording surface. 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