CLA-2 CO:R:C:T 952920 SK
Cleta J. Magyar
Impact International, Inc.
1515 N. Federal Highway
Suite 208
Boca Raton, FL 33432
RE: Reconsideration of DD 877448 (9/2/92); affirmed;
classification of a student planner; diary; agenda;
4820.10.2010, HTSUSA; not a calendar.
Dear Ms. Magyar:
This is in response to your letter of October 13, 1992, in
which you requested a reconsideration of District Ruling (DD)
877448, dated September 2, 1992. Upon review, we find that the
analysis and holding in DD 877448 is correct and the ruling is
affirmed. Our analysis follows.
FACTS:
The article in question, referenced Item #92-3012, is called
a student planner. It is printed in Hong Kong and assembled and
packed in China.
The student planner was classified in DD 877448 under
subheading 4820.10.2010 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) which provides for, in pertinent
part, bound diaries and address books.
You state that in previous years this article was classified
under subheading 4910.00.2000, HTSUSA, which provides for printed
calendars of any type ... printed on paper or paperboard in whole
or in part by a lithographic process: not over 0.51 mm in
thickness.
ISSUE:
Are the student planners at issue properly classifiable
under heading 4820, HTSUSA, as diaries, or under heading 4910,
HTSUSA, as calendars?
- 2 -
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI's). GRI 1 provides
that classification shall be determined according to the terms of
the headings and any relative section or chapter notes. Where
goods cannot be classified solely on the basis of GRI 1, and if
the headings and legal notes do not otherwise require, the
remaining GRI may be applied in order of their appearance.
Planners are a form of engagement book and, as such, are
specifically provided for in heading 4820, HTSUSA, as per
Explanatory Note (1) to this provision.
We further note that the Explanatory Note to heading 4910,
HTSUSA, expressly excludes "memorandum pads incorporating
calendars and diaries (including so-called engagement calendars)"
which are classifiable in heading 4820, HTSUSA.
Customs has consistently held that the term "diaries" in
heading 4820, HTSUSA, includes engagement books or calendars such
as the ones presently at issue. See Headquarters Ruling Letters
(HRL's) 089960, dated February 10, 1992; 951736, dated September
17, 1992. Accordingly, this office is of the opinion that DD
877448 was correct in classifying the articles at issue under
subheading 4820.10.2010, HTSUSA as bound diaries.
HOLDING:
DD 877448 is affirmed.
The subject merchandise is classifiable under subheading
4820.10.2010, HTSUSA, which provides for, inter alia, bound
diaries. The rate of duty is 4 percent ad valorem.
Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your local Customs
office prior to importation of this merchandise to determine the
current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division