The tariff classification of a leather bound book from Italy

NY F84508 March 20, 2000 CLA-2-48:RR:NC:2:234 F84508 CATEGORY: Classification TARIFF NO.: 4820.50.0000 Mr. Victor Juzumas Victor J. Juzumas-Customs Broker Cargo Building 80, JFK International Airport Jamaica, N.Y. 11430 RE: The tariff classification of a leather bound book from Italy Dear Mr. Juzumas: In your letter dated February 13, 2000, on behalf of your client, Leonard Meiselman, Inc., you requested a tariff classification ruling. A sample was submitted, which will be retained for reference, unless you require its return. The sample is a brown leather-bound book, 10 inches by 9 inches, and 2 inches thick as measured at the binding. The front cover is decorated with embossments of small squares, 1” x 1” and gold emblems, such as fleur-de-lis. The pages are of stiff paper or paperboard, about 0.40 mm in thickness, interleaved with pages of a light, translucent paper, about 0.07 mm in thickness. The product bears the article number 20/SIG. You refer to it as a diary, but the construction of it does not lend itself to that use, in our opinion. The applicable subheading for the article 20/SIG, as described, will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Albums (of paper or paperboard) for samples or for collections. The rate of duty will be 1.6 percent ad valorem. 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