CLA-2 CO:R:C:T 956384 ch
Mark Sandstrom, Esq.
Thompson, Hine and Flory
1920 N Street, N.W.
Washington, D.C. 20036-1601
Re: Revocation of NYRL 894586;classification of a day
planner; portfolio planner; attache case; diary; GRI
3(c).
Dear Mr. Sandstrom:
This is in response to your letter of May 6, 1994, on behalf
of the Mead Corporation, requesting reconsideration of New York
Ruling Letter (NYRL) 894586, dated February 25, 1994. In that
decision, an article described as the "Cambridge Professional
Zippered Day Planner" was classified in subheading 4202.12.2035,
Harmonized Tariff Schedule of the United States (HTSUS), which
provides in part for attache cases, briefcases and similar
containers.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), 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)
(hereinafter section 625), notice of the proposed revocation of
NYRL 894586 was published February 1, 1995, in the Customs
Bulletin, Volume 29, Number 5.
FACTS:
The submitted sample, style 47190, is described as a day
planner and measures approximately 14 inches by 11 inches by 2
inches. The article features two exterior flat pockets measuring
approximately 8 inches by 14 inches, as well as retractable
handles and a zipper closure. The interior possesses a three
ring binder permanently affixed at the spine, with an integrated
network of tabbed paper inserts which form a daily planning
system. The planner is comprised mainly of sections for notating
appointments, tasks, personal information, expenses, telephone
numbers and addresses. The binder also includes miscellaneous
pre-printed information, a plastic ruler, zippered plastic pouch
and a clear plastic credit/business card holder. A note pad
has been slipped into a pocket located inside one interior wall.
The opposite interior wall features a full wall pocket with
tapered gussets. The front of this pocket possesses two pen
holders, six credit card slots, a business card window, a flat
zippered pocket and a small gussetted pocket suitable for holding
computer discs.
ISSUE:
What is the proper tariff classification for the subject
merchandise?
LAW AND ANALYSIS:
Heading 4820, HTSUS, provides in part for diaries,
notebooks, memorandum pads and other articles of stationery, of
paper or paperboard. The Explanatory Note (EN) to heading 4820
states in pertinent part, at page 687, that:
This heading covers various articles of stationery,
other than correspondence goods of heading 4817 and the
goods referred to in Note 9 to this Chapter. It
includes:
* * *
(1) Registers, account books, note books of all kinds,
order books, receipt books, copy books, diaries,
letter pads, memorandum pads, engagement books,
address books and books, pads, etc. for entering
telephone numbers.
* * *
(3) Binders designed for holding loose sheets,
magazines, or the like (e.g. clip binders, spring
binders, screw binders, ring binders), and
folders, file covers, (other than box files) and
portfolios.
* * *
(8) Book covers (binding covers and dust covers),
whether or not printed with characters (title,
etc.) or illustrations.
* * *
The 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. (Emphasis added).
This language indicates that articles of 4820, HTSUS, include
diaries, address books and telephone books. In addition, goods
classifiable within the heading may be bound with leather or
textile material which have reinforcements or fittings of metal
or plastics.
In HRL 955636, dated April 6, 1994, we addressed the scope
of subheading 4820.10.2010, HTSUS, which provides for bound
diaries and address books:
We think it is imperative to recognize that there are
many forms of "diaries." Many are similar to the
instant articles. Others, may be bound with expensive
materials such as leather and may contain additional
components such as pens, pencils, calculators, business
card holders and assorted inserts that are used either
for providing information or as a means of recording
specific types of information (i.e., sections for fax
numbers, car maintenance information, personal finance
data, etc. ...). As the court in Brooks Bros. noted,
citing Hancock Gross, Inc. v. United States, 64 Cust.
Ct. 97, C.D. 3965 (1970), "[T]he primary design and
function of an article controls its classification."
Hence, the determinative criteria as to whether these
types of articles are deemed "diaries" for
classification purposes is whether they are primarily
designed for use as, or primarily function as, articles
for the receipt of daily notations, events and
appointments. (Emphasis in original).
Furthermore, in HRL 955516, dated April 8, 1994, we
observed:
The next issue is whether ring binders make a diary
"bound" so as to warrant classification within
subheading 4820.10.2010, HTSUS. This office has
consistently held that they do. See HRL 089960
(2/10/92; 952691 (1/11/93); and 953172 (3/19/93). This
position is supported by the EN to heading 4820, HTSUS,
which state that "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." It is clear that
metal binders were contemplated to fit within this
heading's definition of bound articles. We do not
agree with protestant's argument that merely because a
metal loose leaf ring binder was not expressly cited as
an exemplar of a "bound" article in the EN to heading
4820, that it is precluded from classification as such.
Style 47190 features a three ring binder which secures what
is described as a day planner. The planner is composed primarily
of paper inserts which are designed for the receipt of daily
notations, events and appointments. Based upon the foregoing, we
conclude that this item is prima facie classifiable as a bound
diary of subheading 4820.10.2010, HTSUS.
Heading 4202, HTSUS, provides in part for attache cases,
briefcases and similar containers. In prior ruling letters, we
have concluded that portfolio diaries, organizers, agendas or
planners are not classifiable in heading 4202, HTSUS. For
example, in Headquarters Ruling Letter (HRL) 950325, dated
December 27, 1991, we addressed the classification of an
organizer consisting of a leather case enclosing a six-ring
binder, with paper inserts for personal record-keeping. In that
decision, we stated:
We do not believe that heading 4202, HTSUS, describes a
type of merchandise which would bring these goods
within the "similar containers" of that heading.
Although the "planner" may appear to be related to the
containers of heading 4202, HTSUS, they are not similar
in that they are not designed or intended for use in a
similar manner, nor do they exhibit the requisite
physical attributes that Customs has found common to
goods of heading 4202, HTSUS. (Emphasis added).
Similarly, in HRL 950397, dated January 23, 1992, in
connection with the classification of a portfolio planner, we
observed that:
Although the planner may appear to be related to the
containers of heading 4202, HTSUS, they are not
designed or intended for use in a similar manner, nor
do they exhibit the requisite physical attributes that
Customs has found common to goods of heading 4202,
HTSUS. (Emphasis added).
Thus, we have determined that portfolio diaries, organizers,
agendas or planners are generally excluded from heading 4202 as
they are not used in a manner similar to, nor do they possess the
physical characteristics of, articles of that heading.
However, in this instance the carrying handle, exterior
pockets and interior gussetted pocket are features which are
characteristic of attache cases or briefcases and are unrelated
to the use of style 47190 as an organizer. In addition, the
article is large enough to accommodate standard size papers and
documents, as well as many of the articles normally carried in a
briefcase or attache case (e.g. pens, notebook, etc.). The case
serves a dual purpose of providing a cover for its contents and
as a means by which the article may be used as carrying case.
Consequently, we are of the opinion that style 47190 is also
prima facie classifiable within heading 4202, HTSUS, as an
article similar to an attache case.
General Rule of Interpretation (GRI) 3 provides that when
goods are prima facie classifiable under two or more headings,
classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings providing a
more general description. However, when two or more
headings each refer to part only of the materials or
substances contained in mixed or composite goods or to
part only of the items in a set put up for retail sale,
those headings are to be regarded as equally specific
in relation to those goods, even if one of them gives a
more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
if they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable.
(c) When goods cannot be classified by reference to
3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among
those which equally merit consideration.
In this instance, headings 4202 and 4820, HTSUS, are equally
specific in relation to one another. Each heading encompasses a
limited class of goods. Moreover, these headings describe only a
portion of the physical characteristics incorporated into style
47190. Hence, we cannot resolve the classification of this item
on the basis of GRI 3(a).
Furthermore, pursuant to GRI 3(b), we are not able to say
that either the organizer/planner or the carrying case components
lend the essential character to style 47190. In some respects,
this article may be used in a manner consistent with a carrying
case of heading 4202, HTSUS. However, it is flat and will not
accommodate items such as a newspaper or book. Hence, we
conclude that this item is something less than an attache case.
Moreover, the organizer components contribute at least as much,
in terms of function and design, to the finished article as the
carrying case components. Consequently, we must resort to GRI
3(c) to classify this product. As heading 4820 is the heading
which would occur last in numerical order among the headings
which would merit consideration, style 47190 is classifiable as a
diary of subheading 4820.10.2010, HTSUS.
HOLDING:
NYRL 894586 is hereby revoked. Style 47190 is classifiable
under subheading 4820.10.2010, HTSUS, which provides for bound
diaries and address books. The applicable rate of duty is 3.6
percent ad valorem.
In accordance with section 625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decision pursuant to section 625 does
not constitute a change of practice of position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division