The tariff classification of a diary pillow and book from China and Hong Kong

N031703 July 24, 2008 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2010; 4901.99.0093 Ms. Luisa Melendez Walgreen Co. 304 Wilmot Road Deerfield, IL 60015 RE: The tariff classification of a diary pillow and book from China and Hong Kong Dear Ms Melendez: In your letter dated June 20, 2008, you requested a tariff classification ruling. The samples are being returned as requested. Two samples were submitted of a pillow diary and book packaged and sold together at retail. The Hannah Montana My Secret Pillow (WIC#: 532220) is a novelty journal. The journal contains eight lined and captioned pages. They are formatted to facilitate written entries of “My Favorite Things. . .”; “Hannah Montana lives a secret life. What’s your BIGGEST secret today?”; “Miley’s best friend, Lilly, is her only friend who knows her secret. Who is your best friend & Why?”; “Keeping Secrets”; “Shh. . . Share your Secrets!” and “My Social Calendar!” It also has two pages of eight small plastic picture packets and one large plastic holder that can be used to keep a large picture or other keepsakes. The diary comes with a washable marker and a hookup for a MP3 player and a hidden speaker. There is also a Hannah Montana story book in a pocket at the back of the journal. The journal is not your conventional journal of paper but is made of polyester woven fabric, both the pages and the back cover. It is designed to be washed and can be closed by using the zipper fastener that has double pulls and can be locked with a small padlock which is attached with its two keys. The marker and diary will be considered a composite good for tariff purposes and will be classified in the same subheading. The book is titled “Hannah Montana Crush-tastic!” It is a soft cover book that contains two stories adapted from two episodes of the Disney series “Hannah Montana.” It has eight pages of photos from the show. The book contains 122 pages not counting the front and back covers. It concludes with a preview of the next Hannah Montana Book. The journal and the book will be classified separately even though they are sold together at retail. The applicable subheading for the journal will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks,. . . diaries and similar articles,. . . of paper or paperboard; albums for sample or for collections and book covers (including cover boards, bound; memorandum pads letter pads and similar articles: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks, and address books, bound; memorandum pads, letter pads and similar articles: Diaries and address books. The rate of duty will be Free. The applicable subheading for the Hannah Montana Storybook will be 4901.99.0093, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 49 or more pages each (excluding covers). 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division