CLA-2-48:RR:NC:SP:234 J81306
Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
5673 Old Dixie Hwy., Suite 155
Forest Park, GA 30297
RE: The tariff classification of a “planner kit” (blank books with compact disc) from China.
Dear Mr. Reynolds:
In your letter dated February 12, 2003, you requested a tariff classification ruling on behalf of your client, Premier Agendas Inc. (Bellingham, WA).
A sample identified as a “Premier Legacy Educator Planner Kit” was submitted for our examination. The kit consists of the following items packed together in a printed paperboard box:
An imitation-leather folder containing a spiral-bound “planner,” a printed booklet, and a CD-ROM. The planner is a 168-page “blank book,” which is mostly in “engagement calendar” format but which also includes several interspersed pages of brief inspirational text for teachers. The booklet consists of 16 staple-bound pages printed with “student agenda program implementation” advice for teachers. The pages are perforated so as to allow monthly reminder cards to be torn out for strategic placement in calendar books. The CD-ROM is said to be instructional in nature.
A separate “agenda” book consisting of over 300 spiral-bound pages prepared for written entries of lesson plans, teacher records and the like. This book also includes engagement calendar pages and a few pages of textual reference material (periodic table, weights & measures, etc.)
It appears that all of the above-described components are meant to be used together by an educator to help organize and carry out a methodical, disciplined teaching program. For tariff purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the planner and the agenda, both of which are classifiable in the same heading (4820) of the Harmonized Tariff Schedule of the United States (HTS).
You have suggested that the appropriate subheading is 4820.10.2010, HTS, which provides for diaries and address books, bound, of paper or paperboard. For a time, Customs was in fact classifying most engagement books, planners, agendas and the like as “diaries” in that subheading. However, this practice has changed as a result of The Mead Corporation v. United States (USCA, 98-1569, March 12, 2002), in which the court determined that such articles are not diaries of subheading 4820.10.2010 but are instead “similar articles” of subheading 4820.10.4000, HTS.
Accordingly, the applicable subheading for the complete “Premier Legacy Educator Planner Kit” will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles similar to diaries, of paper or paperboard. The rate of duty will be free.
You also inquired about the possible applicability of subheading 9810.00.3500, HTS, which provides for the duty-free entry of certain articles imported for use by public or nonprofit institutions established for educational purposes. Eligibility for this provision is conditional, requiring the fulfillment of certain requirements at the time of entry. The detailed circumstances of your client’s contemplated importations are not clear in this regard. However, since we have already determined that the instant merchandise is subject to an unconditionally free rate of duty under subheading 4820.10.4000, HTS, the issue appears to be moot, and we will not address it further at this time.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division