Canada Border Services Agency
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Advance Rulings for Tariff Classification

Product Name

Recipe organizer

Technical Reference System Number

235143

Description

The recipe organizer is a three-ring book that contains 40 recipe cards that are 10.2 x 15.2 centimetres (4 x 6 inches), 20 double pocket poly sleeves, nine tab dividers and nine pages of cooking references.

Analysis and Justification

Heading 48.20 of the Harmonized System provides for “registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard”. Within that heading, subheading 4820.50 covers “albums for samples or for collections”.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the recipe organizer is classified under classification number 4820.50.90.90 of the Customs Tariff.