CLA-2 RR:CR:TE 960764 GGD
Advance Shipping Company, Incorporated
30 Vesey Street, Room 1705
New York, New York 10007
RE: Revocation of Headquarters Ruling Letter (HQ) 950984;
Heading 4820; Diaries; Agendas; Address Books; Inserted
Bound Components; HQ 953413 (March 29, 1993)
Dear Sir:
In HQ 950984, issued January 27, 1992, this office
classified an article described as an "Agenda Book" in subheading
4820.10.4000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for "Registers...diaries and
similar articles: Other [than bound]." We have reviewed that
ruling and have found it to be in error. Therefore, this ruling
revokes HQ 950984.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), 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),
notice of the proposed revocation of HQ 950984, was published on
August 27, 1997, in the Customs Bulletin, Volume 31, Number 35.
FACTS:
At the time HQ 950984 was issued, the sample was referred to
as an "Agenda Book" consisting of an imitation leather cover, a
memorandum pad, an address book, and a ball point pen. The
article was of bifold construction which, when closed, measured -2-
approximately 4-1/4 inches by 6-1/4 inches by 1 inch. The
address book and memorandum pad were secured by the insertion of
their backings into sleeves in the sides and center of the cover.
ISSUE:
Whether the fact that bound components - one of which is
intended to store addresses - are inserted into the interior
sleeves or pockets of a binder, precludes classification of the
entire article as a bound address book or bound diary in
subheading 4820.10.2010, HTSUSA.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRI). GRI 1 provides that
the classification of goods shall be determined according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI may then
be applied. The Explanatory Notes (EN) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRI.
Chapter 48, HTSUS, covers paper and paperboard; articles of
paper pulp, of paper or of paperboard. Among other merchandise,
heading 4820, HTSUS, covers notebooks, letter pads, memorandum
pads, diaries and similar articles, binders (looseleaf or other),
folders, etc. The EN to heading 4820 indicate that "[t]he 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." The "Agenda
Book" is covered by heading 4820, HTSUS.
The "Agenda Book" at issue includes an address book. In HQ
953413, issued March 29, 1993, this office confronted the issue
of whether certain agendas, diaries, and address books - in which
bound components are slipped into interior slots or pockets - are
properly classified as bound diaries and address books. HQ
953413 modified HQ 951736, issued September 17, 1992, which had
incorrectly held that "since the subject planner/calendars and
address books slip into pockets within the covers, Customs does
not consider the articles bound." With respect to that erroneous
holding, we stated in HQ 953413, that: -3-
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.
HQ 951736 was thereby modified and the merchandise was held to be
properly classified in subheading 4820.10.2010, HTSUSA. From
early 1993 to the present, Customs has consistently held that
similar goods with inserted bound components are classified in
the provision for bound diaries and address books. In light of
the foregoing, we find that the "Agenda Book" is properly
classified as a bound diary in subheading 4820.10.2010, HTSUSA.
There are a small number of aberrant rulings in addition to
HQ 950984, in which comparable goods having inserted components
have been erroneously classified in subheading 4820.10.4000,
HTSUSA. See HQ 089960, issued February 10, 1992, HQ 951076,
issued March 18, 1992, and HQ 088791, issued March 19, 1992.
Action is being taken to modify or revoke those rulings as well.
HOLDING:
The article identified as an "Agenda Book" is classified in
subheading 4820.10.2010, HTSUSA, which provides for "Registers...
diaries and similar articles: Diaries, notebooks and address
books, bound..., Diaries and address books." The general column
one duty rate is 2.8 percent ad valorem.
HQ 950984, issued January 27, 1992, is hereby revoked.
In accordance with section 625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division