CLA-2 CO:R:C:T 953172 ch
David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, NY 10036
RE: Classification of a bound diary and address book.
Dear Mr. Eisen:
This is in response to your letter of December 4, 1992,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for the "Floral
Gardens Planner." A sample was provided to our office for
examination and will be returned under separate cover.
FACTS:
The subject merchandise is a daily planner consisting of a
metal six-ring binder mechanism permanently mounted inside a tri-
section folder. The binder mechanism is designed to hold
numerous paper inserts. These inserts are mostly blank sheets of
paper which have been lined and captioned to facilitate the entry
of various handwritten notations, and are grouped into several
sections by means of tabbed dividers. The sections include daily
and yearly engagement calendars, personal records and reminders
inserts and a daily telephone/address directory. An
appointment/to do memo pad may be slipped into a pocket inside
the vinyl cover. The planner also features a "Velcro" closure.
ISSUE:
Whether the "Floral Gardens Planner" is classified under
subheading 4820.10.4000, which provides for other articles
similar to diaries, or subheading 4820.10.2010, which provides
for bound diaries?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Heading 4820, HTSUSA, provides for, inter alia, notebooks,
order books, letter pads, memorandum pads, diaries and similar
articles. The term "diary" is defined in the Compact Edition of
the Oxford Dictionary (1987) as:
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.
The instant planner contains features, such as engagement
calendars, a telephone/address directory, and a personal reminder
section, that render it suitable for daily recordkeeping,
memoranda and jottings. In the past, we have ruled that
merchandise similar to the subject item is classified as a
"diary" under heading 4820. See HRL 089960, dated February 10,
1992, HRL 951076, dated March 18, 1992, HRL 952691, dated January
11, 1993. Accordingly, the "Floral Gardens Planner" is
classifiable under heading 4820.
In HRL 952691, we stated:
Customs has consistently determined that merchandise
such as the submitted sample is classifiable in heading
4820, HTSUSA. When classifying such an article at the
international level, Customs looks to whether the
article at issue is bound. If the article is bound, it
is classifiable as a diary under subheading
4820.10.2010, HTSUSA, if it is not bound, it is
classifiable as an article similar to a diary under
subheading 4820.10.4000, HTSUSA.
In that ruling, we found that a daily planner secured by a metal
three-ring binder was a bound diary under the HTSUSA. Similarly,
in HRL 089960 we found that a leather agenda held together by a
ring binder was a bound diary. As the instant merchandise is
substantially similar to the items that were the subject of HRL
089960 and HRL 952691, and the vast majority of the inserts are
secured by a six-ring binder, it is to be classified as a bound
diary under subheading 4820.10.2010.
HOLDING:
The subject merchandise is classifiable under subheading
4820.10.2010, HTSUSA, which provides for registers, account
books, notebooks, order books, receipt books, letter pads,
memorandum pads, diaries and similar articles: diaries,
notebooks, and address books, bound; memorandum pads, letter pads
and similar articles. The applicable rate of duty is 4 percent
ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director