CLA-2 CO:R:C:T 950984 CRS
Advance Shipping Co., Inc.
30 Vesey Street
New York, NY 10007
RE: Agenda book; diaries and similar articles; HRL 089850.
Dear Sirs:
This is in reply to your letter dated December 20, 1991, to
our New York office, on behalf of Michael Stevens, Ltd., in which
you requested a tariff classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). A
sample was provided.
FACTS:
The merchandise in question is an agenda book consisting of
an imitation leather cover, a memorandum pad, an address book and
a ball point pen. The article is of bifold construction and when
closed measures 4 inches by 6 inches by 1 inch. The address book
etc., insert into sleeves in the sides and center of the cover.
The agenda fastens by means of a snap closure. The cover will be
manufactured in China; the printed matter in Hong Kong.
ISSUE:
The issue presented is whether the article in question is
classifiable as a diary.
LAW AND ANALYSIS:
Heading 4820, HTSUSA, provides, inter alia, for diaries and
similar articles. The term "diary" is defined in The Compact
Edition of the Oxford English Dictionary 327 (1987) as:
2. A book prepared for keeping a daily record, or
having spaces with printed pages 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.
The instant agenda is designed to keep daily records, addresses
and memoranda. While the agenda also includes a pen, Customs is
of the view that heading 4820 contemplates diaries that contain
complementary goods such as a pen or pencil, so long as these
items do not transform the article's essential character.
Headquarters Ruling Letter (HRL) 089850 dated January 8, 1992.
HOLDING:
The article in question is classifiable in subheading
4820.10.4000, HTSUSA, under the provision for registers, account
books, notebooks, order books, receipt books, letter pads,
memorandum pads, diaries and similar articles: other. Articles
classifiable in this subheading are free of duty.
Sincerely,
John Durant, Director