CLA-2 CO:R:C:T 953126 CAB
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108
RE: Modification of New York Ruling Letter (NYRL) 864206 dated
June 19, 1991
Dear Mr. O'Neill:
The Area Director of Customs, New York, has requested that
this office review NYRL 864206 dated June 19, 1991. Since the
issuance of that ruling, our position on the classification of
multi-function ring-binder books or daily planners has been
modified. Accordingly, this ruling modifies NYRL 864206.
NYRL 864206 concerned the classification of a multi-function
ring-binder book, referred to as a "Personal Planner". This
"Personal Planner" was comprised of a calendar, a daily planner,
an address book, a fold-out map, card holders, a ruler, and a
notepad. In NYRL 864206, Customs concluded that the merchandise
at issue was classifiable in subheading 4820.10.4000, HTSUSA, the
duty-free provision for other (non-enumerated) articles similar
to registers, account books, notebooks, receipt books and
diaries. Customs determined that the submitted sample,
commercially referred to as a "daily planner", was considered a
looseleaf book with multi-functions.
After further review, concerning the classification of daily
planners or multi-function looseleaf binders, Customs has
modified its position on the applicable classification. In
Headquarters Ruling Letter (HRL) 089960 dated February 10, 1992,
Customs ruled that multi-function looseleaf binders or daily
planners are generally used for daily recordkeeping and are
classifiable as diaries. HRL 089960 also makes a distinction
regarding whether the merchandise at issue is bound and
classifiable as a diary under subheading 4820.10.2010, HTSUSA, or
not bound and classifiable as an article similar to a diary under
subheading 4820.10.4000, HTSUSA. Accordingly, the "Personal
Planner" is properly classifiable under subheading 4820.10.2010,
HTSUSA. The rate of duty is 4 percent ad valorem.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying NYRL
864206 to reflect the above classification effective with the
date of this letter. However, if after your review, you disagree
with the legal basis for our decision, we invite you to submit
any arguments you might have with respect to this matter for our
review. Any submission you wish to make should be received
within thirty (30) days of the date of this letter.
This notice to you should be considered a modification of
NYRL 864206 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 864206 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions of merchandise of this type, NYRL 864206 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this modification, in that current
contracts for importation arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may, at your discretion, notify this office and apply
for such relief from the binding effects as may be warranted by
the circumstances. However, please be advised that in some
instances involving import restraints, such relief may require
separate approvals from other government agencies.
Sincerely,
John Durant, Director