CLA-2 CO:R:C:T 955246 SK
Mr. Bauer
Lodis Corporation
2261 S. Carmelina Ave.
Los Angeles, CA 90064-1001
RE: Modification of NYRL 874039 (5/8/92); 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. Bauer:
On May 8, 1992, the New York office of the U.S. Customs
Service issued you New York Ruling Letter (NYRL) 874039 in which
an "Attache Agenda" and a smaller "Pocket Agenda" were 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 two articles the subject of NYRL 874039 are described as
follows:
* The "Attache Agenda", referenced style E703DN, consists of a
leather folder measuring approximately 1 inch by 6 inches by 8
1/2 inches. The folder contains two separate spiral-bound blank
books: a year planner and a telephone/address book. The former
is a month/week-at-a-glance engagement calendar, while the latter
is an alphabetically tabbed personal directory. Each book is
held in place by means of a paperboard appendage slipped into a
pocket on the inside of the folder, which also incorporates a pen
loop and additional pockets for holding business cards, loose
slips of paper, etc.
* The "Pocket Agenda", referenced style E702DN, is essentially
the same as the "Attache Agenda" described above, except that it
is smaller.
- 2 -
ISSUE:
Whether the subject merchandise is classifiable under
subheading 4820.10.4000, HTSUSA, as articles similar to
registers, account books, notebooks receipt books and diaries, or
whether classification is proper as diaries under subheading
4820.10.2010, HTSUSA?
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 articles are 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 agendas the subject of NYRL 874039 also fit squarely
within the perimeters of this definition. The 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
- 3 -
of daily life is recorded in detail). The telephone/address book
provides a place to keep names, addresses and telephone numbers
in a convenient and organized manner and is specifically cited as
included within subheading 4820.10.2010, HTSUSA.
It is this office's position that the analysis set forth in
HRL 089960 is correct and applies to the articles currently under
review. Accordingly, the agendas the subject of NYRL 874039 are
classifiable as bound diaries of subheading 4820.10.2010, HTSUSA.
HOLDING:
NYRL 874039 is modified.
Styles E703DN and E702DN are 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
874039 is modified to reflect the above classification effective
with the date of this letter.
Sincerely,
John Durant, Director
Commercial Rulings Division