CLA-2 CO:R:C:T 953413 SK
Steven S. Weiser
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
New York, N.Y. 10036
RE: Modification of HRL 951736 (9/17/92); classification of
diaries; day planners; organizers; address books; heading
4820, HTSUSA; Charles Scribner's Sons v. United States, Slip
Op. 83-98; HRL 089960 (2/10/92); articles similar to diaries.
Dear Mr. Weiser:
On September 17, 1992, Customs issued to you Headquarters
Ruling Letter (HRL) 951736, in which we classified several styles
of diaries and address books. Upon review of that ruling, we
have determined that a modification is necessary. Our analysis
follows.
FACTS:
At issue is the proper classification of the following
merchandise:
Style M56333 is a daily planner/calendar. The cover measures
approximately 7 1/4" X 9" when closed, and is made of an outer
surface of textile reinforced plastic sheeting with a leather
interior. When opened, the left flap has three pockets, while a
daily/planner calendar slips into a pocket in the right flap.
There is also one small pocket on the right flap. The article is
marketed as a desk diary.
Style M56487 is an address book. The cover measures
approximately 7 1/4" X 9" when closed, and is made of leather.
When opened, the left flap has three pockets, while an address
book slips into a pocket in the right flap. The address book has
tabbed pages for alphabetizing entries. It is marketed as a desk
address book.
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Style M64324 is a daily planner/calendar. The cover measures
approximately 3 1/2" X 6 1/2" when closed, and is made of
leather. When opened, the left flap has one pocket, while a
daily planner/calendar slips into a pocket in the right flap. It
is marketed as a pocket diary.
Style M56502 is an address book. The cover measures
approximately 3 1/2" X 6 1/2" when closed, and is made of
leather. When opened, the left flap has one pocket, while an
address book slips into a pocket in the right flap. The address
book has tabbed pages for alphabetizing entries. It is marketed
as a pocket planner.
Style M56341 is a daily planner/calendar and address book. The
cover measures approximately 3 1/2" X 6 1/2" when closed, and is
made of an outer surface of textile reinforced plastic sheeting
with a leather interior. When opened, there is a daily
planner/calendar slipped into the left side pocket and an address
book slipped into the right pocket. The address book has tabbed
pages for alphabetizing entries. It is marketed as a pocket
planner.
ISSUES:
Whether the articles at issue are classifiable as "diaries"
under heading 4820, HTSUSA?
Whether the address books and diaries inserted into the
pockets of the outer folders are deemed "bound" or "unbound" for
purposes of classification under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Where goods
cannot be classified solely on the bases of GRI 1, and if the
headings and legal notes do not otherwise require, the remaining
GRI may be applied in order of their appearance.
Heading 4820, HTSUSA, provides for, in pertinent part,
notebooks, memorandum pads, diaries and similar articles. Our
first inquiry is whether the subject merchandise fits the
definition of "diary" so as to be properly classifiable within
this provision of the nomenclature. In HRL 089960, dated
February 10, 1992, and in HRL 951736, Customs relied on
lexicographic sources in making the determination as to what
constituted a diary. The term "dairy" is defined in the
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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.
In HRL's 951736 and 089960, this office held that articles
known as daily planners/calendars and agendas fit the definition
of "diary" as set forth in the Compact Edition of the Oxford
English Dictionary. More specifically, in HRL 951736, this
office held that the articles referenced Style M56333 and Style
M65324 are diaries as within this definition. Styles M56487 and
M56502 are books for entering telephone numbers, commonly known
as "address books", and they are expressly included within
heading 4820, HTSUSA, as articles similar to diaries, by mandate
of Explanatory Note (EN) 48.20. Style M56341 is by definition
both a daily planner/calendar and address book, and therefore
classification within heading 4820, HTSUSA, is also appropriate.
In HRL 089960, Customs held that "the sample agendas are
designed to keep notes, memoranda, addresses and telephone
numbers in a single convenient location, as evidenced by the
address-telephone book and note pad. The calendar facilitates
daily recording. Customs considers heading 4820 to include
within its scope diaries and similar articles such as these." It
is this office's position that the analysis set forth in HRL
089960, and followed in HRL 951736, is correct with regard to
whether the articles under review are properly classified as
diaries.
We are aware that the Court of International Trade in
Charles Scribner's Sons v. United States, Slip Op. 83-98, defined
the term "dairy" to encompass only those articles used as a
"daily record of personal activities, experiences or
observations, primarily 'intended to be used in connection with
extensive notations, and is more like a chronicle or journal
which records events, transactions or observations,' than is an
engagement calendar." The court's definition of "diary" does not
control in the present instance since it would place a narrow
construction on the interpretation of the nomenclature at the
international level. Charles Scribner's Sons, decided under the
Tariff Schedules of the United States, is therefore not
dispositive for purposes of classifying the subject merchandise
under the HTSUSA.
We further note that although the court relied on Webster's
Third New International Dictionary of the English Language,
(1961), which defined "dairy" as "a register or record of events,
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transactions or observations kept daily or at frequent intervals
or a daily record of personal activities, reflections or
feelings", reliance on other lexicographic sources is not
precluded. It is indisputable that the Compact Edition of the
Oxford English Dictionary is recognized internationally as a
valid source of reference and that it therefore provides an
acceptable definition of the term "diary" for purposes of
interpreting the scope of the word as it is used in the
Harmonized System. Accordingly, we are of the opinion that the
articles at issue fall squarely within the dictionary definition
of diary set forth in HRL 951736 and HRL 089960. The articles
the subject of HRL 951736 were properly classified as diaries
within heading 4820, HTSUSA.
The second issue before us is whether the address books and
diaries the subject of HRL 951736 are considered "bound" for
purposes of classification within heading 4820, HTSUSA.
Subheading 4820.10.2010, HTSUSA, provides for bound diaries and
address books. In HRL 951736, Customs held that "since the
subject planner/calendars and address books slip into pockets
within the covers, Customs does not consider the articles bound."
Upon review, we find that to be an inaccurate statement. An
article that is otherwise bound does not become "unbound" merely
by virtue of being inserted into a slot of a folder. Therefore,
the appropriate classification of the subject merchandise of HRL
951736 is under 4820.10.2010, HTSUSA and not 4820.10.4000,
HTSUSA, which provided for unbound "diaries and similar
articles."
HOLDING:
HRL 951736 is modified to reflect the following
classification:
Styles M56333, M56487, M64324, M56502 and M56341 are classifiable
under subheading 4820.10.2010, HTSUSA, which provides for bound
diaries and address books dutiable at a rate of 4 percent ad
valorem.
In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), HRL 951736
is modified to reflect the above classification effective with
the date of this letter. 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. Any
submission you wish to make should be received within 30 days of
the date of this letter.
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This modification is not retroactive. However, HRL 951736
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. We
recognize that pending transactions may be adversely affected
(i.e., merchandise previously ordered and arriving in the United
States subsequent to this modification will be classified
accordingly). If it can be shown that you relied on HRL 951736
to your detriment, you may apply to this office for relief.
However, you should be aware that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
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 your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director