CLA-2-42:S:N:N5:341 813385
Mr. M. Ferrell
Atty-in-Fact
Mohawk Customs & Shipping Corp.
P.O. Box 3065
Syracuse, New York 13220-3065
RE: The tariff classification of a Personal Planner from China.
Dear Mr. Ferrell:
In your letter dated August 1, 1995, you requested a tariff
classification ruling. The request is on behalf of Keith Clark (
Div. of Cullman Ventures. A sample of an item identified as Item
# TL HM 01 10 97, "Personal Planner" has been submitted. The item
is a product of China.
Item TL HM 01 10 97 consists of a zippered case manufactured
of a fabric backed cellular plastics material which simulates
leather, a 12 month calendar planner and a memorandum pad. The
finish is unisex. It measures approximately 7" x 4.75" x 1.75"
when packed with the three dimensional accessories it is designed
to contain. The container is divided into two sections.
One section is closed by means of a snap tab having dual male
snaps to permit securing the contents when expanded. A memorandum
pad is fitted into a special north-south slot in one side of the
section. The 12 month undated calendar, which serves as a planner
type diary, is fitted into a slot on the opposite side. The 12
month calendar also has telephone/address pages, a page with first
aid instructions, and a measures and equivalents page. Your letter
indicates the item is designed to contain a United States map,
however the sample received by this office does not have a map.
There is a fitting for a pen and the memo pad side has a slot for
other papers or a check book. The inside cover of this side also
contains fittings for four credit cards and a credit card
calculator or identification card.
The opposite section has a zipper closure which closes around
three sides of the item. The interior consists of three
compartments of which the center has a zipper closure. This
section is designed to contain small change and other three
dimensional accessories the user may desire.
The item is of greater size and shape and has greater utility
than an article of a kind normally carried in a pocket such as a
wallet. It is of a kind normally carried in a business case or
other type of travel bag. The container is of a kind similar to a
writing case or other containers and cases of Heading 4202,
Harmonized Tariff System of the United States (HTSUSA).
We note that you refer to the item as a "Personal Planner".
Although the memorandum pad and the 12 month planner may be of a
kind similar to those provided in Heading 4820, HTSUSA, the
container is considered to impart the Essential Character to the
article in that it has a greater use in containing personal
accessories. The item is essentially a hybrid between a diary type
article and a travel case. Customs Decision 957618, March 1, 1995
ruled that a fitted case containing a memorandum pad and designed
for repetitive use imparted the Essential Character to the
composite. Similarly, Customs Decision 957060, January 19, 1995
found that items identified as planners and having features
consistant with carrying cases and planners consisting of pages for
notes, appointments and tasks are classified within the pinciples
of General Rule of Interpretation (GRI) 3(b) or alternatively GRI
3(c). The decision found that the carrying case imparted the
Essential Character.
The applicable subheading for item# TL HM 01 10 97 will be
4202.92.9040, Harmonized Tariff Schedule of the United States
(HTS), which provides in part for other containers and cases, with
outer surface of sheeting of plastic. The duty rate will be 19.8%
ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport