The tariff classification of a weekly assignment book with a collage feature from China

N011499 June 25, 2007 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Ms. Lorraine Aldinger Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of a weekly assignment book with a collage feature from China Dear Ms. Aldinger: In your letter dated May 10, 2007 you requested a tariff classification ruling. A sample of a collage assignment book, Item #953066, was submitted for our examination and will be returned to you as requested. The book is a weekly planner measuring approximately 5 x 9 inches between two spiral bound paperboard covers. A small white paper envelope measuring 5 x 8 inches precedes the 144 paper pages. The pages are mostly blank, but are lined and captioned in various formats to facilitate written entries on one side and collages on the other side. There is a round plastic sphere threaded into the front cover for fastening to a corded rope tie attached on the back cover as a closure for the planner. The “Collaging Weekly Assignment” book is dated from August 2007 to July 2008. The pages on the right hand side are designed to notate assignments in a weekly “engagement calendar” format. The pages on the left hand side are designed for an individual to collect items of special importance on a weekly basis and glue them onto the page. It incorporates a 7 gram, glue stick into a cut away space within the book, which are classifiable together as a set. In addition, it has several printed pages supplying reference information on subjects like geography, mathematics, English and science, as well as, providing space to register personal, emergency, telephone/address and school data. The primary function of the book is as a weekly assignment book. The applicable subheading for the weekly assignment book will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles similar to diaries, registers, account books and notebooks, of paper or paperboard. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division