CLA-2 CO:R:C:T 955248 SK
Mr. Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038
RE: Modification of NYRL 872526 (3/30/92); classification of
diaries; day or week planners; organizers; address books;
engagement books; heading 4820, HTSUSA; HRL 089960 (2/10/92);
HRL 953413 (3/29/93).
Dear Mr. Sias:
On March 30, 1992, the New York office of the U.S. Customs
Service issued you New York Ruling Letter (NYRL) 872526 in which
a weekly planner/engagement book was classified under subheading
4820.10.4000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Upon review, this office deems that ruling
to be in error. Our analysis follows.
FACTS:
The article the subject of NYRL 872526 is a hardbound weekly
planner/engagement book measuring 6 inches by 8 1/2 inches. The
bulk of its pages are in weekly appointment calendar format
(i.e., with lined, blank rectangular spaces captioned with the
days/dates of a given year). The front of the article contains a
few pages dedicated to handy reference material (metric
conversion table, 3-year calendar, list of holidays, etc.) and
the back of the article has pages available for a personal
directory.
ISSUE:
Whether the article at issue is classifiable under
subheading 4820.10.4000, HTSUSA, as an article similar to
registers, account books, notebooks receipt books and diaries, or
whether classification is proper as a diary under subheading
4820.10.2010, HTSUSA?
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LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
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, taken in
order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI's.
Heading 4820, HTSUSA, provides for, in pertinent part,
notebooks, memorandum pads, diaries and similar articles. At
issue is whether the subject merchandise fits the definition of
"diary" or whether the article is more aptly described as similar
to a diary; this distinction governs classification of the
subject merchandise at the eight digit level within heading 4820,
HTSUSA.
In HRL 089960, dated February 10, 1992, and in HRL 953413,
dated March 29, 1993 (which partially affirmed the holding in HRL
951736, dated September 17, 1992, and concurred with the finding
that day planners, organizers and the like were properly deemed
to be a form of "diary"), Customs relied on lexicographic sources
in making the determination as to what constituted a diary. The
term "dairy" 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.
In HRL's 953413 and 089960, this office held that articles
known as daily planners/calendars and agendas fit the definition
of "diary" as set forth in the Compact Edition of the Oxford
English Dictionary. Similarly, this office is of the opinion
that the weekly planner/engagement book the subject of NYRL
872526 also fits squarely within the perimeters of this
definition. The weekly calendar facilitates daily record keeping
(we note that not all methods of record keeping require
significant amounts of writing space as is normally associated
with traditional diaries in which the minutia of daily life is
recorded in detail). The note pad similarly allows for record
keeping and jottings and the personal directory, also referred to
as an address book, provides a place to keep names, addresses and
telephone numbers in a convenient and organized manner.
It is this office's position that the analysis set forth in
HRL 089960 is correct and applies to the article currently under
review. Accordingly, the weekly planner/engagement book the
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subject of NYRL 872526 is classifiable as a bound diary under
subheading 4820.10.2010, HTSUSA.
HOLDING:
NYRL 872526 is modified.
The weekly planner/engagement book is classifiable under
subheading 4820.10.2010, HTSUSA, which provides for, inter alia,
bound diaries and address books dutiable at a rate of 4 percent
ad valorem. There is no textile quota category applicable to the
merchandise at this time.
In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NYRL
872526 is modified to reflect the above classification effective
with the date of this letter.
Sincerely,
John Durant, Director
Commercial Rulings Division