CLA-2 R:C:T 957276 SK
Joseph P. Cox
Stein Shostak Shostak & O'Hara
515 South Figueroa Street, ste. 1200
Los Angeles, CA 90071-3329
RE: Classification of leather zipper diary covers; imported without paper inserts;
portfolios; organizers; day planners; diaries; headings 4205 and 4202, HTSUSA;
executive planners; briefcases; attache cases; GRI 3(a); HRL's 956430 (8/3/94);
950325 (12/27/91); 955516 (4/8/94).
Dear Mr. Cox:
This is in response to your letter of October 20, 1994, on behalf of your client,
Pro Tec International, in which you request a binding classification ruling for five
styles of leather day planner covers which are imported without their paper
diary/organizer inserts. We are also in receipt of your two supplemental submissions,
dated March 10 and March 27, 1995.
Five samples were submitted to this office for examination.
FACTS:
We will refer to the five leather articles the subject of this ruling as "binders"
for ease of reference. This term is not determinative of the classification of the
articles.
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The subject binders are manufactured in various sizes; the samples we received
are denoted "Compact," "Classic" and "Monarch." Each style varies as to individual
features.
Style 11551 is identified as a "Compact" size binder. It measures
approximately 6-3/4 inches by 8-9/16 inches by 2-3/8 inches in its closed state. It
possesses a zippered closure around three sides and a detachable wrist strap. A flat,
non-expandable zip pocket, seven inches wide and 3-1/2 inches deep is sewn into the
back outside cover. The interior contains a 1-1/4 inch six-ring metal binder and two
pen loops. The right interior flap contains two non-expandable small flat pockets,
and the left interior flap contains one vertical gusseted pocket into which is cut or
sewn five business/credit card pockets and a flat, non-expandable pocket.
Style 11345 is identified as a "Classic" size binder. It measures approximately
8-5/16 inches by 10-5/8 inches by 2-3/8 inches in its closed state. It possesses a
zippered closure around three sides and a detachable wrist strap. The interior
contains a 1-1/2 inch seven ring binder. The left interior flap features a secretarial
pocket and six business/credit card pockets. The right interior flap contains two flat
non-expandable pockets and two pen loops.
Style 12141 is a leather binder measuring approximately 8-3/16 inches by 10-3/4 inches by 2-3/8 inches in its closed state. It possesses a zippered closure around
three sides and an adjustable, detachable shoulder strap. The exterior front has one
gusseted utility pocket which measures approximately seven inches by nine inches by
two inches. The pocket has a flap with a snap closure. The exterior rear has a
zippered utility pocket measuring nine inches long by 5-1/2 inches deep. The interior
contains a 1-1/2 inch seven ring binder, a zippered utility pouch, a gusseted file, slots
for business/credit cards, two full-width slots for papers and two smaller slots for notes
or cards.
Style 10286 is a leather binder measuring approximately 9-1/8 inches by 11
inches by 3 -1/4 inches in its closed state. It has a zippered closure around three sides
and is designed to be carried by means of two telescoping (retractable) handles or a
removable shoulder strap. The exterior front and back each have an open utility
pocket extending across the width of the binder. The interior is fitted with a two
inch seven ring binder, a flap style page holder, five business/credit card slots, a card
holder, two open slots for papers and two additional slots for cards and notes.
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Style 10326 is a leather binder measuring approximately 11-3/4 inches by 13-1/8 inches by 3 inches in its closed state. It has a zippered closure around three sides
and is designed to be carried by means of two telescoping handles or an adjustable,
removable shoulder strap. The exterior front and back each have an open utility
pocket extending across the width of the binder. The interior is fitted with a full-width gusseted pocket, two open slots for notes, two smaller slots for cards and five
business/credit card slots.
ISSUE:
Are the subject articles classifiable under heading 4202 or heading 4205,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the 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, inter alia, diaries, address books and
other articles of stationary. By its terms, heading 4820, HTSUSA, only provides for
articles of paper or paperboard. As the subject binders are imported without their
paper inserts, and it is a basic premise of Customs law to classify articles on the basis
of their condition at the time of importation, classification is precluded from this
heading.
In Headquarters Ruling Letter (HRL) 955516, dated April 8, 1994, this office
classified a leather "Filofax" binder, imported without paper inserts, in the residual
provision for articles of leather under heading 4205, HTSUSA. In your submission
to this office, you draw an analogy between the "Filofax" binder classified in HRL
955516 and the instant merchandise and state that all five of the binders under
review are similarly classifiable under heading 4205, HTSUSA. We do not agree.
The "Filofax" binder the subject of HRL 955516 is distinguishable from the instant
merchandise in that its overall size, design and means of closure (a snap closure)
precluded use as a carrying case. Specifically, we note that the means of closure on
the "Filofax" binder prevented the secure transport of personal items inasmuch as
there was no barrier to prevent items from falling out. Paper articles which were
bound to the "Filofax's" ring binder were secure, as were miscellaneous paper
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documents that could be wedged between the covers and the bound material.
Otherwise, the "Filofax" binder was ill-suited by design for use in transporting or
storing other items. The "Filofax" binder was deemed not to be ejusdem generis with
the articles of heading 4202, HTSUSA, and therefore the binder was classified in the
residual provision for articles of leather under heading 4205. In the instant case, we
have five different styles of leather binder, none of which resembles the overall design
of the "Filofax" binder. Each binder is to be examined on its individual merits as to
whether it is deemed to be ejusdem generis with the purses, attache cases, briefcases and
similar containers provided for in heading 4202, HTSUSA.
Heading 4202, HTSUSA, provides for a wide array of carrying cases. It has
long been Customs' policy that for an article to be classifiable under heading 4202,
HTSUSA, the article must be specifically cited as an exemplar or be ejusdem generis
with the items listed. See HRL 087169, dated November 8, 1990. The articles
expressly listed in heading 4202, HTSUSA, include trunks, suitcases, vanity-cases,
attache cases, briefcases, school satchels and containers similar thereto. This heading
also includes various traveling bags, toilet bags, rucksacks, handbags, shopping bags,
wallets, purses and similar containers.
With regard to the two smallest binders, referenced style numbers 11551 and
11345, this office is of the opinion that their design features and their relatively
compact size render them ill-suited for use as containers similar to those enumerated
in heading 4202, HTSUSA. Although styles 11551 and 11345 may appear related
to the containers of heading 4202, HTSUSA, they simply do not provide adequate
space to transport articles in addition to the paper organizer inserts they are designed
to carry. On this basis, styles 11551 and 11345 are classifiable under heading 4205,
HTSUSA, as articles of leather. See also HRL 950325, dated December 27, 1991, in
which Customs held that a leather case enclosing a six ring binder was not similar to
the containers enumerated in heading 4202, HTSUSA.
Styles 12141, 10286 and 10326 are designed in such a manner so as to
provide sufficient space for the transportation of assorted articles and personal items
in addition to the bulky paper organizers these binders are designed to hold. This
office tested the holding capacity of each of these styles by inserting various articles
such as wallets, newspapers, magazines, compacts, lipsticks, hair brushes, etc., into
these three styles. All three comfortably accommodated a selection of articles in
addition to their paper inserts and the articles' handles and/or shoulder straps make
transportation easy. Accordingly, styles 12141, 10286 and 10326 are similar to the
attache cases, brief cases and executive cases classifiable in heading 4202, HTSUSA.
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Styles 12141, 10286 and 10326 also serve to provide a cover for the paper
inserts that will be included in these binders after importation and therefore heading
4205, HTSUSA, possibly governs classification as well. GRI 3(a) provides that when
goods are prima facie classifiable under two or more headings, classification shall be
effected as follows:
"(a) The heading which provides the most specific description
shall be preferred to headings providing a more general
description . . . ."
Styles 12141, 10286 and 10326 are described by heading 4205, HTSUSA,
which is a general residual provision covering "other articles of leather." These three
styles, as discussed supra, are also described by heading 4202, HTSUSA, which
provides for certain specifically enumerated containers, including purses, attache
cases, briefcases and similar containers. Heading 4202 more specifically describes
styles 12141, 10286 and 10326 as it encompasses a more limited class of goods than
heading 4205. Moreover, the Explanatory Notes (EN) to heading 4205, HTSUSA,
at page 615, state that this heading "covers those articles of leather ... which do not
fall in the preceding chapters." As these three styles of binders fall within heading
4202, HTSUSA, and this heading both precedes heading 4205 and is more specific,
styles 12141, 10286 and 10326 are classifiable in heading 4202, HTSUSA.
Styles 12141, 10286 and 10326 are classifiable under subheading 4202.11.0030,
HTSUSA, which provides for, inter alia, leather attache cases, briefcases and similar
articles.
In your March 27, 1995, submission to this office, you state that style number
10286 is "very similar" to the leather binders classified in HRL 956940, dated
November 25, 1994, and New York Ruling Letter (NYRL) 889677, dated September
17, 1993. NYRL 889677 classified two styles of binders as articles of leather in
heading 4205, HTSUSA. As no specifications were provided for these articles in the
ruling, we can not determine if they are in fact similar in design to style 10286.
This office has a sample of the merchandise that was classified in HRL
956940. Style 10286 is not designed in a similar manner to this article. Although
both articles share common characteristics such as exterior full-wall flat pockets and
internal gusset pockets, there are important design differences which are
determinative of classification. Specifically, we note that style 10286 possesses
retractable handles and has a substantial depth measuring 3-1/4 inches. The article
the subject of HRL 956940 is relatively flat. The depth of style 10286 renders it
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suitable for use as a carrying case. In its condition as imported (without paper
inserts), style 10286 is eminently well-suited for use as a carrying case. Even if
Customs were to take into account the fact that style 10286 is to be filled with paper
diary inserts after importation, we believe the article still provides sufficient space for
the transportation of assorted articles and personal items in addition to the bulky
paper organizers this binder is designed to hold. Moreover, while we agree with your
statement that the presence of handles does not necessarily render an article
classifiable in heading 4202, HTSUSA, it is a factor which this office will consider in
conjunction with an article's overall design and specifications.
HOLDING:
Styles 11551 and 11345 are classifiable under subheading 4205.00.8000,
HTSUSA, which provides for "[O]ther articles of leather or of composition leather:
other: other...," and are presently accorded duty free treatment.
Styles 12141, 10286 and 10326 are classifiable under subheading
4202.11.0030, HTSUSA, which provides for "[T]runks, suitcases, vanity cases,
attache cases, briefcases, school satchels and similar containers: with outer surface of
leather, of composition leather or of patent leather... attache cases, briefcases, school
satchels, occupational luggage cases and similar containers...," dutiable at a rate of 8
percent ad valorem.
Due to the 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 importation of this merchandise to determine the
current status of any import restraints or requirements.
Sincerely,
John Durant
Commercial Rulings Division