CLA-2 CO:R:C:T 956497 ch
Thomas E. Bernstein
Vice President
4431 William Penn Highway
Murrysville, Pennsylvania 15668
Re: Classification of stationery articles; portfolio
planner; attache case; memorandum pad.
Dear Mr. Bernstein:
This is in response to your letters of April 8 and April 25,
1994, requesting tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for three
stationery articles. Samples were provided to this office for
examination.
FACTS:
The first sample, style 0600-13, is described as a "writing
pad." Style 0600-13 is a folio style case which measures
approximately 14 1/2 inches by 10 1/4 inches by 3/4 inches. It
is secured by means of a snap closure. The exterior features an
open full wall pocket. A note pad measuring 8 1/2 inches by 11
inches is inserted into a slot on the inside of the case and four
pen holders surround the space for the pad. The opposite interior
wall includes three open pockets of various dimensions and seven
identification/business card holders. You state that this item
is composed of a vinyl coskin material.
Style 0600-43 is also described as a "writing pad." This
article is a folio style case which measures approximately 14 1/2
inches by 10 1/4 inches by 3/4 inches. It is secured by means of
a snap closure. The exterior features a full wall zippered
pocket. A note pad measuring 8 1/2 inches by 11 inches is
inserted into a slot on the inside of the case and two pen
holders have been placed to the right of the pad. The opposite
interior wall includes a zippered pocket, an open full wall
pocket, an open pocket with a tapered gusset, a small open pocket
and seven identification/business card holders. You advise that
this item is composed of vinyl coskin.
Style 1000-77 is described as a leather organizer. This
item possesses a leather case which measures approximately 13 1/2
inches by 10 inches by 1 3/4 inches. The case features a zipper
closure and a three ring binder permanently affixed at the spine.
The article contains monthly calendars for engagements, with
spaces for personal notations, appointments and notes. A note
pad has been slipped into a pocket located inside one interior
wall. A pen holder is located above the note pad. The opposite
wall includes three open flat pockets of various dimensions and
six business/identification card holders. The exterior possesses
two full wall open flat pockets to hold loose papers. An
exterior handle has been sewn to the spine so that the article
may be carried in an inverted position.
ISSUE:
What is the proper tariff classification for the subject
merchandise?
LAW AND ANALYSIS:
Heading 4820, HTSUSA, provides in part for diaries,
notebooks, memorandum pads and other articles of stationery, of
paper or paperboard. The Explanatory Note (EN) to heading 4820
states in pertinent part, at page 687, that:
This heading covers various articles of stationery,
other than correspondence goods of heading 4817 and the
goods referred to in Note 9 to this Chapter. It
includes:
* * *
(1) Registers, account books, note books of all
kinds, order books, receipt books, copy
books, diaries, letter pads, memorandum pads,
engagement books, address books and books,
pads, etc. for entering telephone numbers.
* * *
(3) Binders designed for holding loose sheets,
magazines, or the like (e.g. clip binders,
spring binders, screw binders, ring binders),
and folders, file covers, (other than box
files) and portfolios.
* * *
(8) Book covers (binding covers and dust covers),
whether or not printed with characters
(title, etc.) or illustrations.
* * *
The goods of this heading may be bound with materials
other than paper (e.g. leather, plastics or textile
material) and have reinforcements or fittings of metal,
plastics, etc. (Emphasis added).
This language indicates that articles of 4820, HTSUSA, include
portfolios, ring binders and folders designed for holding papers.
They include items that are bound with leather or textile
material. Heading 4820 encompasses articles of stationery with
jackets or covers.
In Headquarters Ruling Letter (HRL) 951076, dated March 18,
1992, issued to Leeds Leather Products, we classified the
"President Writing Pad," which was described as follows:
The second item, "President Writing Pad," is a 9 1/2 by
12 1/2 inch leather folder containing an 8 1/2 by 11
inch pad of lined writing paper. The cardboard backing
sheet of the pad is slipped into a large pocket inside
the leather folder, which also incorporates a pen
holder and an additional pocket for loose papers.
In that decision, we noted that memorandum pads were classifiable
in heading 4820, HTSUSA. Citing lexicographic sources, we
concluded that a memorandum pad is "an article featuring a block
of blank pages attached at one end to facilitate note taking."
The paper writing pad met the description of a memorandum pad.
Moreover, we determined that the leather folder merely emphasized
the primary purpose of the article, which was to provide a
convenient and organized method to take notes. Accordingly, the
"President Writing Pad" was classifiable as a memorandum pad of
subheading 4820.10.2020, HTSUSA.
Styles 0600-43 and 0600-13 are substantially similar in
design and function to the "President's Writing Pad." Although
the leather jackets are somewhat more elaborate than the folder
at issue in HRL 951076, they function primarily as an
organizational aid for note taking. Consequently, styles 0600-
43 and 0600-13 are also classifiable as memorandum pads of
subheading 4820.10.2020, HTSUSA.
In HRL 955636, dated April 6, 1994, we addressed the scope
of subheading 4820.10.2010, HTSUSA, which provides for bound
diaries and address books:
We think it is imperative to recognize that there are
many forms of "diaries." Many are similar to the
instant articles. Others, may be bound with expensive
materials such as leather and may contain additional
components such as pens, pencils, calculators, business
card holders and assorted inserts that are used either
for providing information or as a means of recording
specific types of information (i.e., sections for fax
numbers, car maintenance information, personal finance
data, etc. ...). As the court in Brooks Bros. noted,
citing Hancock Gross, Inc. v. United States, 64 Cust.
Ct. 97, C.D. 3965 (1970), "[T]he primary design and
function of an article controls its classification."
Hence, the determinative criteria as to whether these
types of articles are deemed "diaries" for
classification purposes is whether they are primarily
designed for use as, or primarily function as, articles
for the receipt of daily notations, events and
appointments. (Emphasis in original).
Furthermore, in HRL 955516, dated April 8, 1994, we
observed:
As the "Filofax" diaries contain ring binders that hold
loose sheets in place, they are undoubtedly
classifiable within heading 4820, HTSUSA. The next
issue is whether ring binders make a diary "bound" so
as to warrant classification within subheading
4820.10.2010, HTSUSA. This office has consistently
held that they do. See HRL 089960 (2/10/92; 952691
(1/11/93); and 953172 (3/19/93). This position is
supported by the EN to heading 4820, HTSUSA, which
state that "goods of this heading may be bound with
materials other than paper (e.g., leather, plastics or
textile material) and have reinforcements or fittings
of metal, plastics, etc." It is clear that metal
binders were contemplated to fit within this heading's
definition of bound articles. We do not agree with
protestant's argument that merely because a metal loose
leaf ring binder was not expressly cited as an exemplar
of a "bound" article in the EN to heading 4820, that it
is precluded form classification as such.
Style 1000-77 contains a permanently affixed three ring
binder, an engagement calendar and a note pad. The calendar has
been designed primarily as a place to jot down appointments,
reminders and notes and not as a means by which to ascertain
where a certain day falls in relation to the rest of the month or
year. The leather case functions in part as a cover for the
engagement calendar. Based upon our administrative precedent, we
conclude that this item is prima facie classifiable as a bound
diary of subheading 4820.10.2010, HTSUSA.
Heading 4202, HTSUSA, provides in part for attache cases,
briefcases and similar containers. In prior ruling letters, we
have concluded that portfolio diaries, organizers, agendas or
planners are not classifiable in heading 4202, HTSUSA. For
example, in Headquarters Ruling Letter (HRL) 950325, dated
December 27, 1991, we addressed the classification of an
organizer consisting of a leather case enclosing a six-ring
binder, with paper inserts for personal record-keeping. In that
decision, we stated:
We do not believe that heading 4202, HTSUSA, describes
a type of merchandise which would bring these goods
within the "similar containers" of that heading.
Although the "planner" may appear to be related to the
containers of heading 4202, HTSUSA, they are not
similar in that they are not designed or intended for
use in a similar manner, nor do they exhibit the
requisite physical attributes that Customs has found
common to goods of heading 4202, HTSUSA. (Emphasis
added).
Similarly, in HRL 950397, dated January 23, 1992, in
connection with the classification of a portfolio planner, we
observed that:
Although the planner may appear to be related to the
containers of heading 4202, HTSUSA, they are not
designed or intended for use in a similar manner, nor
do they exhibit the requisite physical attributes that
Customs has found common to goods of heading 4202,
HTSUSA. (Emphasis added).
Thus, we have determined that portfolio diaries, organizers,
agendas or planners are generally excluded from heading 4202 as
they are not used in a manner similar to, nor do they possess the
physical characteristics of, articles of that heading.
However, in this instance the carrying handle and exterior
pockets are features which are characteristic of attache cases or
briefcases and are unrelated to the use of style 1000-77 as an
organizer. In addition, the article is large enough to
accommodate standard size papers and documents, as well as many
of the articles normally carried in a briefcase or attache case
(e.g. pens, notebook, etc.). The case serves a dual purpose of
providing a cover for its contents and as a means by which the
article may be used as carrying case. Consequently, we are of
the opinion that style 1000-77 is also prima facie classifiable
within heading 4202, HTSUSA, as an article similar to an attache
case.
General Rule of Interpretation (GRI) 3 provides that when
goods are prima facie classifiable under two or more headings,
classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings providing a
more general description. However, when two or more
headings each refer to part only of the materials or
substances contained in mixed or composite goods or to
part only of the items in a set put up for retail sale,
those headings are to be regarded as equally specific
in relation to those goods, even if one of them gives a
more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
if they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable.
(c) When goods cannot be classified by reference to
3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among
those which equally merit consideration.
In this instance, headings 4202 and 4820, HTSUSA, are equally
specific in relation to one another. Each heading encompasses a
limited class of goods. Moreover, these headings describe only a
portion of the physical characteristics which style 1000-77
possesses. Hence, we cannot resolve the classification of this
item on the basis of GRI 3(a).
Furthermore, pursuant to GRI 3(b), we are not able to say
that either the organizer/planner or the carrying case components
lend the essential character to style 1000-77. This article may
be used in a manner consistent with a carrying case of heading
4202, HTSUSA. However, it is flat and will not accommodate items
such as a newspaper or book, which are normally carried in an
attache case. The organizer components contribute at least as
much, in terms of function and design, to the finished article as
the carrying case components. Consequently, we must resort to
GRI 3(c) to classify this product. As heading 4820 is the
heading which would occur last in numerical order among the
headings which would merit consideration, style 1000-77 is
classifiable as a diary of subheading 4820.10.2010, HTSUSA.
HOLDING:
Styles 0600-13 and 0600-43 are classifiable under subheading
4820.10.2020, HTSUSA, which provides for memorandum pads, letter
pads and similar articles. The applicable rate of duty is 4
percent ad valorem.
Style 1000-77 is classifiable under subheading 4820.10.2010,
HTSUSA, which provides for bound diaries and address books. The
applicable rate of duty is 4 percent ad valorem.
Sincerely,
John Durant, Director