The tariff classification of an address book and a guest book, from Korea

NY G86319 January 18, 2001 CLA-2-48:RR:NC:2:234 G86319 CATEGORY: Classification TARIFF NO.: 4820.10.2010; 4820.10.4000 Ms. Jane Jewett Talus Corporation 82 Scott Drive Westbrook, Maine 04092 RE: The tariff classification of an address book and a guest book, from Korea Dear Ms. Jewett: In your letter dated January 8, 2001, you requested a classification ruling. Two (2) samples were submitted, which will be returned, as requested. One sample is an address book, entitled “My Address Book”. It is for the recordation of one’s “special phone numbers and addresses”. It has 54 paper pages plus hard paperboard covers. The binding is “Wire O”, which is similar to spiral binding. The outside dimensions of the book, including covers, are 7 ½” x 6”. The second sample is a guest register, entitled “Our Guest Book”. It has 40 paper pages and 2 end sheets, plus hard paperboard covers. The binding is conventional hard-cover book textile-glue. Each page has designated spaces for “Name” and for a short 3-line “Greeting”. At the bottom of every second page is a “saying”, such as “A Friend is the rarest of all blessings”, “Friendship gives wings to the heart”, etc. The outside dimensions of this book, including covers, are 9 ½” x 6 ¾”. The applicable subheading for the address book 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 duty rate will be 1.2 percent ad valorem. The applicable subheading for the guest register will be 4820.10.4000, HTS, which provides, relevantly, for: Registers, of paper or paperboard. The rate of duty will be Free. 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