CLA-2 CO:R:C:T 956940 ch
David C. Nicholson
Import Manager
4431 William Penn Highway
Murrysville, Pennsylvania 15668
Re: Reconsideration of DD 876202; classification of
stationery articles; memorandum pad.
Dear Mr. Nicholson:
This is in response to your letter of August 11, 1994,
requesting reconsideration of District Ruling (DD) 876202, dated
July 28, 1992, in which you were advised of the classification of
two articles described as writing pads under the Harmonized
Tariff Schedule of the United States (HTSUS). Pursuant to
section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by
section 623 of Title VI (Customs Modernization) of the North
American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625),
notice of the proposed revocation of DD 876202 was published
October 19, 1994, in the Customs Bulletin, Volume 28, Number 42.
FACTS:
The submitted samples, styles 1000-10 and 1000-13, are
portfolios which measure approximately 13 1/2 inches by 10 inches
by 1 inch. They possess an outer surface of bonded leather and
man-made vinyl coskin, respectively, and are secured by means of
a zipper closure. Each sample features an exterior full wall
flat pocket. A note pad measuring 8 1/2 inches by 11 inches is
inserted into a slot of one interior wall. A pen holder has been
placed at the spine. The opposite interior wall includes a
pocket with a tapered accordion style gusset, a zippered pocket,
two open pockets, an identification card holder and five slots
for holding business cards.
In DD 876202, styles 1000-10 and 1000-13 were classified
respectively in subheadings 4202.11.0030 and 4202.12.2035, HTSUS,
as containers similar to attache cases and briefcases.
ISSUE:
What is the proper tariff classification for the subject
merchandise?
LAW AND ANALYSIS:
Heading 4820, HTSUS, provides in part for diaries,
notebooks, memorandum pads and other articles of stationery, of
paper or paperboard. The Explanatory Note (EN) to heading 4820
states in pertinent part, at page 687, that:
This heading covers various articles of stationery,
other than correspondence goods of heading 4817 and the
goods referred to in Note 9 to this Chapter. It
includes:
* * *
(1) Registers, account books, note books of all
kinds, order books, receipt books, copy
books, diaries, letter pads, memorandum pads,
engagement books, address books and books,
pads, etc. for entering telephone numbers.
* * *
(3) Binders designed for holding loose sheets,
magazines, or the like (e.g. clip binders,
spring binders, screw binders, ring binders),
and folders, file covers, (other than box
files) and portfolios.
* * *
(8) Book covers (binding covers and dust covers),
whether or not printed with characters
(title, etc.) or illustrations.
* * *
The goods of this heading may be bound with materials
other than paper (e.g. leather, plastics or textile
material) and have reinforcements or fittings of metal,
plastics, etc. (Emphasis added).
This language indicates that articles of 4820, HTSUS, include
portfolios, ring binders and folders designed for holding papers.
They also include articles of the heading that are bound with
leather or textile material. Heading 4820 encompasses articles
of stationery with jackets or covers.
On the other hand, the EN to heading 4202, HTSUS, at page
613, provides in part that the heading does not cover:
Articles which, although they may have the character of
containers, are not similar to those enumerated in the
heading, for example, book covers and reading jackets, file-covers, document-jackets...and which are wholly or mainly
covered with leather, sheeting of plastics, etc. Such
articles fall in heading 42.05 if made of (or covered with)
leather or composition leather, and in other chapters if
made of (or covered with) other materials.
Thus, articles which may be regarded as containers are excluded
from heading 4202 if they have the character of covers or
jackets.
In Headquarters Ruling Letter (HRL) 951076, dated March 18,
1992, issued to Leeds Leather Products, we classified the
"President Writing Pad," which was described as follows:
The second item, "President Writing Pad," is a 9 1/2 by
12 1/2 inch leather folder containing an 8 1/2 by 11
inch pad of lined writing paper. The cardboard backing
sheet of the pad is slipped into a large pocket inside
the leather folder, which also incorporates a pen
holder and an additional pocket for loose papers.
In that decision, we noted that memorandum pads were classifiable
in heading 4820, HTSUS. Citing lexicographic sources, we
concluded that a memorandum pad is "an article featuring a block
of blank pages attached at one end to facilitate note taking."
We note that the HTSUS does not require a memorandum pad to be
bound. The paper writing pad met the description of a memorandum
pad. Moreover, we determined that the leather folder merely
emphasized the primary purpose of the article, which was to
provide a convenient and organized method to take notes.
Accordingly, the "President Writing Pad" was classifiable as a
memorandum pad of subheading 4820.10.2020, HTSUS.
Styles 1000-10 and 1000-13 are substantially similar in
design and function to the "President's Writing Pad." Although
the portfolios are somewhat more elaborate than the folder at
issue in HRL 951076, they function primarily as organizational
aids for note taking and retain the character of covers or
jackets for the note pads. We recognize that these items possess
some features which may also be found in an attache case or a
briefcase (e.g. gussetted pocket). However, the exterior and
interior pockets are essentially flat and are suitable only for
loose papers, paper clips, business cards, small floppy discs and
other flat items. Based on the foregoing, we conclude that
styles 1000-10 and 1000-13 have the character of jackets and
covers which are excluded from heading 4202, HTSUS.
Consequently, they are classifiable as memorandum pads of
subheading 4820.10.2020, HTSUS.
HOLDING:
Styles 1000-10 and 1000-13 are classifiable under subheading
4820.10.2020, HTSUS, which provides for memorandum pads, letter
pads and similar articles. The general column one rate of duty
is 4 percent ad valorem.
DD 876202, dated July 28, 1992, is hereby revoked. In
accordance with section 625, this ruling will become effective 60
days after its publication in the Customs Bulletin. Publication
of rulings or decision pursuant to section 625 does not
constitute a change of practice of position in accordance with
section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division