CLA-2 CO:R:C:T 955253 SK
Mr. Caterina
Traffic Manager
Bally Incorporated
New Rochelle, N.Y. 10801
RE: Modification of HRL 085151 (11/9/89); classification of
diaries; executive planners; organizers; address books;
engagement books; heading 4820, HTSUSA; HRL 089960 (2/10/92);
HRL 953413 (3/29/93).
Dear Mr. Caterina:
On November 9, 1989, this office issued you Headquarters
Ruling Letter (HRL) 085151 in which an engagement book was
classified under subheading 4820.10.4000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Upon review,
this office deems that ruling to be in error. Our analysis
follows.
FACTS:
The engagement book the subject of HRL 085151, referenced
style number 94065, consists of a leather case with a snap clasp,
a spiral-bound address book and a spiral-bound engagement book.
In HRL 083728, issued to you June 2, 1989, this item was
classified under subheading 4820.10.20, HTSUSA, as a diary. HRL
085151 served to modify HRL 083728.
ISSUE:
Whether the article at issue is classifiable under
subheading 4820.10.4000, HTSUSA, as an article similar to
registers, account books, notebooks receipt books and diaries, or
whether classification is proper as a diary under subheading
4820.10.2010, HTSUSA?
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LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (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, in pertinent part,
notebooks, memorandum pads, diaries and similar articles. At
issue is whether the subject merchandise fits the definition of
"diary" or whether the article is more aptly described as similar
to a diary; this distinction governs classification of the
subject merchandise at the eight digit level within heading 4820,
HTSUSA.
In HRL 089960, dated February 10, 1992, and in HRL 953413,
dated March 29, 1993 (which partially affirmed the holding in HRL
951736, dated September 17, 1992, and concurred with the finding
that day planners, organizers and the like were properly deemed
to be a form of "diary"), Customs relied on lexicographic sources
in making the determination as to what constituted a diary. The
term "dairy" is defined in the Compact Edition of the Oxford
English Dictionary, 1987, as:
2. 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.
In HRL's 953413 and 089960, this office held that articles
known as daily planners/calendars and agendas fit the definition
of "diary" as set forth in the Compact Edition of the Oxford
English Dictionary. Similarly, this office is of the opinion
that the engagement book (also referred to as an agenda) the
subject of HRL 085151 fits squarely within the perimeters of this
definition. The engagement calendar facilitates daily record
keeping (we note that not all methods of record keeping require
significant amounts of writing space as is normally associated
with traditional diaries in which the minutia of daily life is
recorded in detail). The address book provides a place to keep
names, addresses and telephone numbers in a convenient and
organized manner.
It is this office's position that the analysis set forth in
HRL 089960 is correct and applies to the article currently under
review. Accordingly, the engagement book the subject of HRL
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085151 is classifiable as a bound diary under subheading
4820.10.2010, HTSUSA.
HOLDING:
HRL 085151 is modified.
Style 94065 is classifiable under subheading 4820.10.2010,
HTSUSA, which provides for, inter alia, bound diaries and address
books dutiable at a rate of 4 percent ad valorem. There is no
textile quota category applicable to the merchandise at this
time.
In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), HRL 085151
is modified to reflect the above classification effective with
the date of this letter.
Sincerely,
John Durant, Director
Commercial Rulings Division