CLA-2 CO:R:C:T 953143 CAB
Mr. Matthew A. Garland
R.L. Swearer Company, Inc.
P.O. Box 471
Sewickley, PA 15108
RE: Modification of Headquarters Ruling Letter (HRL) 950325
dated December 27, 1991
Dear Mr. Garland:
This letter is in reference to Headquarters Ruling Letter
(HRL) 950325 dated December 27, 1991, issued to you from this
office, regarding a daily planner. 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 HRL 950325.
HRL 950325 concerned the classification of a multi-function
six ring-binder book, referred to as an "Executive Planner".
This "Executive Planner" was comprised of a calendar, a daily
planner, an address book, a notepad, and a ball point pen. In
HRL 950325, 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 "Executive
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 HRL
950325 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
HRL 950325 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 950325 (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, HRL 950325 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