CLA-2 CO:R:C:T 952691 CAB
O'Neil & Whitaker, Inc.
Mr. Michael O'Neill
1809 Baltimore Avenue
Kansas City, MO 64108
RE: Classification of an Organizer; Daily Planner; Diary;
Address/Telephone book; subheading 4820.10.2010; subheading
4820.10.4000
Dear Mr. O'Neil:
This letter is in response to your inquiry of August 27,
1992, on behalf of your client, Mead Corporation, requesting a
tariff classification for a "Personal Day Planner", under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). The merchandise will be manufactured in either Taiwan
or Hong Kong. A sample was submitted for examination.
FACTS:
The submitted sample, Item No. 47062, is a 4 x 21 x 27 cm
looseleaf binder secured by a metal 3 ring binder and a zippered
means of closure. The item is constructed of textile fabric with
vinyl trimming. The sample consists of the following components:
a calendar planner; a daily planner; an address/telephone book; a
blank note pad; a ruler; a plastic business card holder; and a
graph notepad.
ISSUE:
Whether the "Personal Day Planner" which is comprised of a
calendar, a daily planner, an address book, various notepads, a
ruler, and a business card holder is classifiable under Heading
4820, HTSUSA, which provides for diaries and similar articles?
LAW AND ANALYSIS:
Classification of goods 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. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, taken in order.
Heading 4820, HTSUSA, provides for inter alia, notebooks,
order books, letter pads, memorandum pads, diaries and similar
articles. The term "diary" is defined in the Compact Edition of
the Oxford English Dictionary (1987) as:
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.
Customs has consistently determined that merchandise such as
the submitted sample is classifiable in Heading 4820, HTSUSA.
When classifying such an article at the international level,
Customs looks to whether the article at issue is bound. If the
article is bound it is classifiable as a diary under subheading
4820.10.2010, HTSUSA, if it is not bound, it is classifiable as
an article similar to a diary under subheading 4820.10.4000,
HTSUSA.
In Headquarters Ruling Letter (HRL) 951076 dated March 18,
1992, Customs stated:
The "Pocket Secretary", Style 1000-03, containing a
calendar, address book and note pad is designed to keep
daily records and memoranda. Customs does not consider the
submitted article to be bound. As such, proper
classification is under subheading 4820.10.4000, HTSUSA, as
"other" diaries and similar articles.
In HRL 951736 dated September 17, 1992, Customs determined
that the subject planners/calendars and address books slipped
into pockets located in the interior of the leather cover,
therefore the articles were not bound for classification
purposes. Consequently, the articles were classifiable under
subheading 4820.10.4000, HTSUSA.
HRL 089960 of February 10, 1992, determined that a leather
agenda which consisted of a calendar/planner, an
address/telephone book, and a notepad held together by a
looseleaf ring binder was considered bound for classification
purposes and classifiable in subheading 4820.10.2010, HTSUSA, as
a bound diary.
When examining the instant article in light of Heading 4820,
HTSUSA, the common dictionary definition of "diary", and past
Customs rulings, it appears that the item is classifiable as a
bound diary, which is provided for eo nomine in Heading 4820,
HTSUSA. The sample item is designed to maintain a written record
of significant events. Also, the sample item is equipped with a
long term calendar which facilitates adequate recordkeeping.
Finally the item is held secure by a looseleaf binder similar to
the submitted sample at issue in HRL 089960. Consequently, the
bound "Personal Day Planner" is classifiable as a diary in
subheading 4820.10.2010.
In your inquiry you note that New York Ruling Letter (NYRL)
864206 of June 19, 1991, which was issued to you, classified
similar merchandise in subheading 4820.10.4000, HTSUSA, the duty-
free provision for other articles similar to diaries. However,
in HRL 089960, which superseded NYRL 864206, we determined that
multi-section, ring-binder books containing notepads for
recordkeeping, function primarily as diaries, and therefore,
should be classified accordingly.
HOLDING:
Based on the foregoing, the merchandise in question,
described as a "Personal Day Planner", is classified in
subheading 4820.10.2010, HTSUSA, which provides for bound
memorandum pads, diaries and similar articles. The applicable
rate of duty is 4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division