CLA-2 CO:R:C:T 955252 SK
Mr. Garland
R.L. Swearer Company, Inc.
P.O. Box 471
Sewickley, PA 15108
RE: Modification of HRL 950325 (12/27/91); classification of
diaries; executive planners; organizers; address books;
engagement books; heading 4820, HTSUSA; HRL 089960 (2/10/92);
HRL 953413 (3/29/93).
Dear Mr. Garland:
On December 27, 1991, this office issued you Headquarters
Ruling Letter (HRL) 950325 in which an executive planner was
classified under subheading 4820.10.4000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Upon review,
this office deems that ruling to be in error. Our analysis
follows.
FACTS:
The executive planner the subject of HRL 950325, referenced
style number 1000-4, consists of a leather case enclosing a 6-
ring binder. The planner contains assorted paper inserts
including a calendar, address book, note paper, ball point pen
and an assortment of printed pages designed to assist personal
record-keeping. The binder is held in place by means of plastic
appendages which slip into pockets on the inside cover of the
article. The leather case measures approximately 1 inch by 5
inches by 7 inches and fastens by means of a snap closure.
ISSUE:
Whether the article at issue is classifiable under
subheading 4820.10.4000, HTSUSA, as an article similar to
registers, account books, notebooks receipt books and diaries, or
whether classification is proper as a diary under subheading
4820.10.2010, HTSUSA?
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LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
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, taken in
order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI's.
Heading 4820, HTSUSA, provides for, in pertinent part,
notebooks, memorandum pads, diaries and similar articles. At
issue is whether the subject merchandise fits the definition of
"diary" or whether the article is more aptly described as similar
to a diary; this distinction governs classification of the
subject merchandise at the eight digit level within heading 4820,
HTSUSA.
In HRL 089960, dated February 10, 1992, and in HRL 953413,
dated March 29, 1993 (which partially affirmed the holding in HRL
951736, dated September 17, 1992, and concurred with the finding
that day planners, organizers and the like were properly deemed
to be a form of "diary"), Customs relied on lexicographic sources
in making the determination as to what constituted a diary. The
term "dairy" 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.
In HRL's 953413 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. Similarly, this office is of the opinion
that the executive planner the subject of HRL 950325 also fits
squarely within the perimeters of this definition. The calendar
facilitates daily record keeping (we note that not all methods of
record keeping require significant amounts of writing space as is
normally associated with traditional diaries in which the minutia
of daily life is recorded in detail). The note pad similarly
allows for record keeping and jottings and the address book
provides a place to keep names, addresses and telephone numbers
in a convenient and organized manner.
It is this office's position that the analysis set forth in
HRL 089960 is correct and applies to the article currently under
review. Accordingly, the executive planner the subject of HRL
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950325 is classifiable as a bound diary under subheading
4820.10.2010, HTSUSA.
HOLDING:
HRL 950325 is modified.
Style 1000-4 is classifiable under subheading 4820.10.2010,
HTSUSA, which provides for, inter alia, bound diaries and address
books dutiable at a rate of 4 percent ad valorem. There is no
textile quota category applicable to the merchandise at this
time.
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 950325
is modified to reflect the above classification effective with
the date of this letter.
Sincerely,
John Durant, Director
Commercial Rulings Division