CLA-2 CO:R:C:T 089850 CRS
David A. Eisen, Esq.
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004
RE: Mini file-a-fax; plastic folder, ballpoint pen, address book
and note pad; not similar to containers of heading 4202; planner;
diary.
Dear Mr. Eisen:
This is in reply to your letter dated June 19, 1991, to our
New York office, on behalf of Avon Products, Inc., in which you
requested a tariff classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) on the
merchandise described below. A sample was provided.
FACTS:
The article in question is described as a "mini file-a-fax."
The exterior of the article is made from plastic sheeting and
measures approximately 7 inches in length by 3 inches in width in
its unfolded state, and 4 inches by three inches in its folded
condition. The front and back of the article are reinforced by
cardboard and plastic stiffeners. The "file-a-fax" contains a
note pad, a ball point pen, clear plastic inserts for items such
as business cards, and an address book. The address book and
note pad are secured by placing the cardboard backing of each
into slits in the interior of the plastic covering. The address
book note pad and pen are removable. The imported article will
be manufactured in Taiwan or China.
ISSUE:
The issue presented is whether a plastic folder that houses
an address book, a note pad and a ball point pen is classifiable
as a diary, or under a provision for articles similar to certain
enumerated containers.
LAW AND ANALYSIS:
The following headings merit consideration: heading 4820,
HTSUSA, which provides, inter alia, for notebooks, diaries and
similar articles; and heading 4202, HTSUSA, which provides, inter
alia, for wallets and similar containers.
Heading 4202 provides for a wide range of containers, among
which are included wallets and similar articles. In Headquarters
Ruling Letter (HRL) 088430 dated April 11, 1991, we stated with
regard to a tri-fold planner similar to the article in question:
We do not believe that heading 4202, HTSUSA, describes
a type of merchandise which would bring these goods
within the "similar containers" of that heading.
Although the "planner" may appear to be related to the
containers of heading 4202, HTSUSA, they are not
similar in that they are not designed or intended for
use in a similar manner, nor do they exhibit the
requisite physical attributes that Customs has found
common to goods of heading 4202, HTSUSA.
Customs is therefore of the opinion that the mini file-a-fax in
question is distinguishable from containers of heading 4202.
Heading 4820, however, provides for notebooks, diaries and
similar articles. The term "diary" is defined in The Compact
Edition of the Oxford English Dictionary 1987 as:
2. A book prepared for keeping a daily record, or
having spaces with printed dates for daily memoranda
and jottings; also applied to calendars containing
daily memoranda on matters of importance to people
generally, or to members of a particular profession,
occupation, or pursuit.
Id. at 321. The mini file-a-fax is designed to keep daily
records and memoranda. It contains a calendar, an address book,
a note pad and small ball point pen. Although it contains a pen,
the pen is included merely to complement the articles contained
in the file-a-fax; moreover, its value in relation to the whole
is slight. In this instance, Customs considers that heading 4820
contemplates, and includes within its scope, diaries that contain
complementary goods, e.g., a pen or pencil, so long as the
complements do not alter the article's essential character.
HOLDING:
The article in question is classifiable in subheading
4820.10.4000, HTSUSA, under the provision for registers, account
books, notebooks, order books, receipt books, letter pads,
memorandum pads, diaries and similar articles: other. Articles
classifiable in this subheading are free of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division