CLA-2 CO:R:C:G 085515 SLR
Mr. Bill Gortemaker
Vice President
Premier Printing Ltd.
One Beghin Avenue
Winnipeg, Manitoba R2J 3X5
RE: School Agendas
Dear Mr. Gortemaker:
This ruling is in response to your letter, dated August 15,
1989, requesting the proper classification of student agendas and
teacher multi-purpose blank books under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Samples
produced in Canada were submitted for our examination.
FACTS:
The five submitted samples are described as follows:
"Premier School Agenda" (Bishop Mora) -- This product is a
spiral bound, plastic covered book measuring 8 inches by
5 inches. The Agenda is sold to school systems throughout the
United States for students to use as an organizational tool. It
provides study tips and time management advice. The weekly
planner section encourages the formulation and implementation of
study strategies. Helpful reference material for such subjects
as math, science, geography, and English is also included. Four
color pictures with proverbs are interspersed within its pages.
"Premier Binder Reminder" (Quimby Oak) -- This paperbound
product measures 11 inches by 8-1/2 inches. The use of the
Premier Binder is identical to the "Premier School Agenda." It
contains the same information but in a different format. The
above-mentioned color picture inserts, however, are not included.
"Premier Binder Brief" (Mary Ward) -- This product is a less
elaborate and less costly version of the "Premier School Agenda"
and "Premier Binder Reminder." Its purpose is to provide a means
for schools with severe budget restrictions to acquire a product
that can assist in the instruction of study skills and time
management. It also provides information regarding school
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philosophy and policy along with helpful reference information.
Paperbound, this product measures 11 inches by 8-1/2 inches.
"Premier Elementary Reminder" (St. Rose of Lima) -- This 11
by 8-1/2 inch paperbound product helps provide students with an
enjoyable first experience with study skills instruction. A
weekly planner, math tables, and spelling guide are included
within the Reminder. A parent/teacher comment column serves to
increase communication between these two parties.
"Premier Teacher Daily Planner/Recorder" (Steveston
Secondary School) -- This spiral bound, plastic covered multi-
purpose blank book is sold to schools for distribution to
teachers. They use this book as a lesson planner and recorder,
as a guide to writing report cards, to record student seating
arrangements, assignments, student timetables, and to record
student academic performance. Like most of the other included
samples, this product measures 11 inches by 8-1/2 inches.
Of the five samples, the "Premier Binder Brief" is not
marked to indicate its country of origin. The other samples are
all satisfactorily marked "Printed in Canada" on the bottom
inside front cover.
According to section 134.11 of the Customs Regulations
(19 CFR 134.11), every article of foreign origin (or its
container) imported into the United States shall be marked in a
conspicuous place as legibly, indelibly, and permanently as the
nature of the article (or container) will permit, in such a
manner as to indicate to an ultimate purchaser in the United
States the English name of the country of origin of the article,
at the time of importation into the Customs territory of the
United States. Articles not meeting such requirements shall be
subject to additional duties of 10 percent of the final appraised
value unless exported or destroyed under Customs supervision
prior to liquidation of the entry. (19 CFR 134.2.)
ISSUE:
What is the proper classification of the above-described
agendas and multi-purpose blank book under the HTSUSA?
LAW AND ANALYSIS:
Subheading 4820.10.20, HTSUSA, provides for diaries,
notebooks and address books, bound; memorandum pads, letter pads
and similar articles. This provision fails to describe the
subject merchandise. The agendas and multipurpose blank book
are more than a diary, more than a notebook, not an address book
nor a pad nor similar to a pad. Each qualifies, nonetheless, as
a "similar article" in the context of the heading 4820 six-digit
breakout.
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Subheading 4820.10, HTSUSA, provides for registers, account
books, notebooks, order books, receipt books, letter pads,
memorandum pads, diaries and similar articles. At this level the
term "similar articles" relates to all the named articles and is
not limited by a semicolon.
The agendas and blank book resemble a diary, notebook, and
register; the calendar/planner feature allows for the recordation
of test scores as well as up coming assignments, examinations,
and preparatory study/teaching plans. The plastic spiral
reinforcements and coverings securing the "Premier School
Agenda" and the "Premier Teacher Daily Planner/Recorder" do not
disqualify these particular articles from classification within
subheading 4820.10, HTSUSA. The Explanatory Notes to heading
4820 indicate that the heading includes goods bound with
materials other than paper, such as plastic, and have
reinforcements or fittings of plastics. Although not legally
binding, the Explanatory Notes do represent the official
interpretation of the tariff at the international level.
HOLDING:
The merchandise in issue is classifiable in subheading
4820.10.4000, HTSUSA which provides for registers, account books,
notebooks, order books, receipt books, letter pads, memorandum
pads, diaries and similar articles, other. Articles so
classified enter the United States free of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division