CLA-2 CO:R:C:T 955254 SK
Mr. Eisen
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004
RE: Modification of HRL 089850 (1/8/92); classification of
diaries; executive planners; organizers; address books;
engagement books; file-a-fax; heading 4820, HTSUSA; HRL
089960 (2/10/92); HRL 953413 (3/29/93).
Dear Mr. Eisen:
On January 8, 1992, this office issued you Headquarters
Ruling Letter (HRL) 089850, on behalf of your client, Avon
Products, Inc., in which a "Mini File-A-Fax" 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 "File-A-Fax" the subject of HRL 089850 measures
approximately 4 inches by 3 inches when closed and its exterior
is made from a plastic sheeting. The front and back of the
article are reinforced by cardboard and plastic stiffeners. The
"File-A-Fax" contains a note pad, a ball point pen, clear plastic
inserts for such items as business cards, and an address book.
The address book and note pad are secured by placing the
cardboard backing of each into slits in the interior of the
plastic covering.
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 "File-A-Fax" the subject of HRL 089850 fits squarely
within the perimeters of this definition. The note pad
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 "File-A-Fax" the subject of HRL
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089850 is classifiable as a bound diary under subheading
4820.10.2010, HTSUSA.
HOLDING:
HRL 089850 is modified.
The "File-A-Fax" 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 089850
is revoked to reflect the above classification effective with the
date of this letter.
Sincerely,
John Durant, Director
Commercial Rulings Division