CLA-2 CO:R:C:T 956934 ch
Sonia Laurens
International Diversified Products
Ninth Floor
11755 Wilshire Boulevard
Los Angeles, California 90025
RE: Modification of NYRL 860930; tariff classification of
pocket diaries; diary; appointment book; engagement
calendar.
Dear Ms. Laurens:
New York Ruling Letter (NYRL) 860930, dated March 8, 1991,
concerned the classification of a pocket diary under the
Harmonized Tariff Schedule of the United States (HTSUS). We have
had occasion to review this ruling and find that the
classification of said diary under subheading 4820.10.4000,
HTSUS, is in error). Pursuant to section 625, Tariff Act of 1930
(19 U.S.C. 1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed revocation of
NYRL 860930 was published November 16, 1994, in the Customs
Bulletin, Volume 28, Number 45/46.
FACTS:
The submitted sample is a 1 by 8 1/2 by 17 1/2 cm book,
permanently bound in bonded leather, composed mainly of blank
pages which are lined and captioned to facilitate written entries
of various kinds. The bulk of the pages constitute a year-long
engagement calendar, with spaces provided for filling in
reminders, appointments and the like each day. There are
additional pages designated for address and telephone listings,
and others for monthly plans and expenses. The book also
contains a lesser number of pages which are printed with
reference information, such as weights and measures, time zones
and mileage charts.
In NYRL 860930, the article was classified under subheading
4820.10.4000, HTSUS, as an article similar to a diary.
ISSUE:
Whether the subject merchandise is classifiable in
subheading 4820.10.2010, HTSUS, as a diary; or subheading
4820.10.4000, HTSUS, as an article similar to a diary?
LAW AND ANALYSIS:
Following the enactment of the HTSUS in 1989, the Area
Director of Customs, New York Seaport, issued a number of ruling
letters in which merchandise described as organizers, planners,
agendas or engagement calendars were classified as articles
similar to diaries. At that time, the provision for diaries was
reserved for books used as personal journals and suitable for
extensive notations or narratives. As the submitted sample was
not suitable for these purposes, it was classified as an article
similar to a diary.
However, these early decisions were superseded by a series
of rulings from Customs headquarters. See Headquarters Ruling
Letter (HRL) 089960, dated February 10, 1992; HRL 952691, dated
January 11, 1993; HRL 953172, dated March 19, 1993; HRL 953413,
dated March 29, 1993; HRL 955253, dated November 10, 1993; HRL
955199, dated January 24, 1994. The headquarters decisions made
reference to the Compact Edition of the Oxford English Dictionary
(1987), which defined the term "diary" 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.
Based upon this language, we have concluded that engagement
books, agendas, organizers and planners which are designed
primarily for the receipt of daily memoranda and jottings are
classifiable as diaries.
Furthermore, in recent rulings we have referred to judicial
authority concerning the scope of the term "diary." For example,
in Baumgarten v. United States, 49 Cust. Ct. 275 (1962), the
merchandise was described in part as a:
[P]lastic covered book, approximately 4 1/4 by 7 3/8
inches in dimensions. Its first few pages contain,
successively, the date "1961," the notation "Personal
Memoranda," calendars for the years 1960, 1961, and
1962, and a few statistical tables. The following 20-odd pages contain spaces for addresses and telephone
numbers, each page more or less set aside for each
letter of the alphabet. The remaining portion of the
book consists of ruled pages allocated to the days of
the year and the hours of the day and each headed with
calendars for the current and following months. A
blank-lined page, inserted at the end of each month's
section, is captioned "Notes."
In Baumgarten, the Court observed that:
[T]he particular distinguishing feature of a diary is
its suitability for the receipt of daily notations;
and, in this respect, the books here in issue are well
described. By virtue of the allocation of spaces for
hourly entries during the course of each day of the
year, the books are designed for that very purpose.
That the daily events to be chronicled may also include
scheduled appointments would not detract from their
general character as appropriate volumes for the
recording of daily memoranda.
Accordingly, the Court classified an appointment/telephone book
with calendars and statistical information as a diary.
Similarly, in Brooks Bros. v. United States, 68 Cust Ct. 91
(1972), the submitted sample was an 8 inch by 10 inch spiral
bound leather book which included pages suitable for use as a
diary, but also possessed a significant amount of printed
informational material. Citing Baumgarten, the Court noted that
the "particular distinguishing feature of a diary is its
suitability for the receipt of daily notations." As the
informational material did not alter the essential nature of the
article, it was classified as a diary.
In light of the foregoing administrative and judicial
precedent, we conclude that the instant merchandise is properly
classifiable as a diary of subheading 4820.10.2010, HTSUS, as the
article functions primarily as a place for the receipt of daily
notations.
HOLDING:
NYRL 860930, dated March 8, 1991, is hereby modified. The
subject merchandise is classifiable under subheading
4820.10.2010, HTSUS, which provides for diaries and address
books. The applicable rate of duty is 4 percent ad valorem.
In accordance with section 625, this ruling will become
effective 60 days after its publication in the Customs Bulletin. Publication of rulings or
decision pursuant to section 625 does not constitute a change of
practice of position in accordance with section 177.10(c)(1),
Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division