CLA-2 RR:TC:TE 958153 CMR
Ms. Caroline M. Shaffer
Fritz Companies, Inc.
P.O. Box 280367
San Francisco, CA 94128
RE: Classification of a "Gregorian Calendar"; 4910 v. 4820;
calendar v. diary
Dear Ms. Shaffer:
This is in response to your request of June 8, 1995, on behalf of Institutional Financing Services, for a classification ruling on a "Gregorian Calendar", item #6371. A sample calendar was submitted for Customs' review.
FACTS:
The submitted "Gregorian calendar", item #6371, is a staple-bound booklet with paper cover and pages. The article measures approximately 3 1/2 inches by 6 1/2 inches. The booklet is a two-year calendar (1996-1997) with each month featuring a printed heading such as "1996 August 1996" followed by a conventional calendar grid in which each date has its own numbered box measuring about one inch square. The first page of the booklet provides an "quick view" of the two years by month and the second page provides space for basic information such as name, address, important numbers to remember and emergency/medical information. Various holidays and dates of note such as "Mother's Day" are indicated throughout the calendar.
The booklet is printed with the appellation "1996-1997 Two Year Planner." Due to its size, it appears the booklet is designed for use as a convenient reference carried in one's pocket or purse. The booklet appears to be lithographically printed and its pages are under 0.51 mm in thickness. The booklet is made in China.
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ISSUE:
Is the submitted sample classifiable as a calendar of heading 4910 or as a diary or similar article of heading 4820?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."
Heading 4910 provides for "Calendars of any kind, printed, including calendar blocks." The Explanatory Notes to the Harmonized Commodity Description and Coding System (hereinafter EN) are the official interpretation of the Harmonized System at the international level. The EN for heading 4910 state in relevant part:
This heading relates to calendars of any kind whether they are printed on paper, paperboard, woven fabric or any other material, provided that the printing gives the article its essential character. They may contain, in addition to the normal sequence of dates, days of the week, etc., various other items of information, such as notes of important events, festivals, astronomical and other data, verses and proverbs. They may also incorporate pictorial or advertising matter. * * *
* * *
The heading, however, does not cover articles whose essential character is not determined by the presence of a calendar.
The heading also excludes:
(a) Memorandum pads incorporating calendars and diaries (including so-called engagement calendars) (heading 48.20).
* * *
Heading 4820 provides for, among other things, diaries and similar articles. The EN for heading 4820 state, in relevant part:
* * * -3-
This heading covers various articles of stationary, * * *. 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.
* * *
Some articles of this headings often contain a considerable amount of printed matter but remain classified in this heading (and not in Chapter 49) provided that the printing is incidental to their primary use, for example, on forms (essentially for completion in manuscript or typescript) and diaries (essentially for writing).
* * *
The article at issue is identified as a "Two Year Planner". Although the one inch square grids for each day allow space for jotting down appointments or notes, the space is very limited and allows for only the shortest of notations. While Customs has classified other articles known as "planners" in heading 4820 as diaries, these articles were quite different from the subject item in that they allowed generally for extensive notations. See, Headquarters Ruling Letter 956934 of December 19, 1994, and HRL 956135 of August 4, 1994. The designation of the subject item as a "planner" is not dispositive of its classification.
Based upon an examination of the article at issue, Customs believes the item derives its essential character from the printing which creates the calendar. Thus, the item falls within the description of calendars in the EN for heading 4910.
HOLDING:
The Gregorian calendar, item #6371, is classified as a calendar in subheading 4910.00.2000, HTSUSA, which provides for calendars of any kind, printed, including calendar blocks: Printed on paper or paperboard in whole or in part by a lithographic process: Not over 0.51 mm in thickness. Articles classified in this provision have a free rate of duty.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division