CLA-2 CO:R:C:T 089960 KWM

TARIFF No.: 4820.10.2010; 4820.10.4000

Ms. Lisa Levaggi Borter
Adduci, Mastriani, Meeks & Schill
330 Madison Avenue
New York, New York 10017

RE: Your reference BUX-002; Agenda / Address book; Diary; Notebook; Address book; Heading 4820; Planner; Organizer.

Dear Ms. Borter:

We have received your letter dated July 15, 1991, requesting a tariff classification for "leather agendas." Our response follows.


Three samples were received with your request: style numbers 12-746, 12-748 and 12-749. All of the articles are referred to as leather agendas. Style numbers 12-746 and 12- 749 consist of the following components: a calendar-planner, an address-telephone book, and a blank note pad. Each component is inserted into a leather covered paperboard covered. Style number 12-749 has a snap closure.

Style number 12-748 has similar elements, but also includes sections for expenses, and professional contacts. Style number 12-748 holds the components in a loose leaf ring binder. It also has a snap closure.


How is the pocket agenda classified under the Harmonized Tariff Schedule of the United States Annotated?


Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes. We note one heading which may be eligible for classification of this product by applying GRI 1. Heading 4820, HTSUSA, provides for, inter alia, notebooks, memorandum pads, diaries and similar articles. The term "diary" 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.

Id, at 321. A similar article might be an address book for recording and keeping important addresses and telephone numbers in a single place for easy reference. The sample agendas are designed to keep notes, memoranda, addresses and telephone numbers in a single convenient location, as evidenced by the address-telephone book and the note pad. The calendar facilitates daily record keeping. Customs considers heading 4820 to include within its scope diaries and similar articles such as these. We find the instant articles to be classified in heading 4820, HTSUSA. Subheading 4820.10.2010, HTSUSA, provides for bound diaries and address books. Style number 12-748, having a ring binder, is bound and is classified in subheading 4820.10.2010, HTSUSA. Customs does not consider style numbers 12-746 and 12-749 to be bound. They are classified in subheading 4820.10.4000, HTSUSA, as "other" diaries and similar articles.

It has been suggested that the provision for wallets and similar containers of heading 4202, HTSUSA, includes the instant articles. We believe that these articles are distinguishable. Agendas such as these are neither used in a similar manner, nor exhibit the physical attributes which would indicate that they are ejusdem generis to the items described in heading 4202, HTSUSA.

Having found that heading 4820, HTSUSA, provides, eo nomine, for the merchandise, and that no other heading is eligible for consideration, the sample article is classified as a diary, address book or similar article of heading 4820, HTSUSA.


The merchandise at issue, described as a leather agendas, are classified in subheading 4820.10, HTSUSA, under the provision for registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles. Style number 12-748, having a loose leaf ring binder is classified in subheading 4820.10.2010, HTSUSA. The applicable rate of duty for this subheading is 4 percent ad valorem. Style numbers 12-746 and 12-749, having components inserted in the outer covering are classified in subheading 4820.10.4000, HTSUSA. Articles classifiable in this subheading are free of duty.


John A. Durant, Director
Commercial Rulings Division