CLA-2 CO:R:C:G 085086 DSN
Ms. Angela DeGaetano
Chief, CIE
U.S. Customs Service
6 World Trade Center
New York, New York 10048
RE: Classification difference
Dear Ms. DeGaetano:
This is a classification difference, concerning DD-842360
of June 20, 1989, in which the District Director at Ogdensburg,
New York, provided the tariff classification of a multi-purpose
blank book.
FACTS:
Since no sample was submitted, we are relying on the ruling
letter of Ogdensburg, New York, which describes the sample. They
state that the sample is a vinyl-covered book entitled "Select
School Agenda and Planning Guide 1989-90". The agenda book
contains various tables, a study guide, places to record
parent/teacher conferences, and a school year calendar with areas
to record notes and appointments. The agenda book measures
approximately 8-1/2 inches by 5-1/2 inches. The book is marked
with a Canadian address but no country of origin marking is
evident. The book was classified under subheading 4820.10.2050,
HTSUSA.
New York Customs position is that at the eight digit level
there is a semi-colon and therefore, the book in question must be
considered a pad or similar to a pad for classification under
subheading 4820.10.2050, HTSUSA. Their argument is based on the
interpretation of the term "similar article" as it appears after
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a semi-colon at the eight digit breakout. This reasoning, if
upheld, would also affect HRL 083817 of April 28, 1989, where
style number 208, a leather covered, sectional-calendar telephone
address note-type book was classified under the same subheading.
New York Customs position is that both samples should be
classified under subheading 4820.10.4000, HTSUSA.
ISSUE:
Whether the two rulings should be modified.
LAW AND ANALYSIS:
Subheading 4820.10.20, HTSUSA, provides for diaries,
notebooks and address books, bound; memorandum pads, letter pads
and similar articles. The merchandise in question is not any of
the above articles. It is more than a diary, more than a note
book, not an address book nor a pad nor similar to a pad. The
merchandise is a "similar article" in the context of the six-
digit breakout.
Subheading 4820.10, HTSUSA, provides for registers, account
books, notebooks, order books, receipt books, letter pads,
memorandum pads, diaries and similar articles. At this level the
term "similar articles" relates to all the named articles and is
not limited by a semi-colon. The semi-colon does appear at the
eight-digit breakout, but "and similar articles" is limited there
to memorandum pads and letter pads. Since the instant
merchandise is not similar to either a memorandum pad or letter
pad, it cannot be classified under subheading 4820.10.20 HTSUSA.
With respect to sample 208 of HRL 083817, it contains a
calendar telephone address note-type book. Although the calendar
is not specifically provided for at the heading level, it is not
precluded from classification under the above heading because it
is similar to the named exemplars. However, it is not similar to
a memorandum pad or letter pad which at the eight digit level is
necessary for classification under that subheading. Therefore,
this ruling should be modified.
HRL 083817 of April 28, 1989, and DD-842360 of June 20,
1989, is modified in accordance with this ruling.
HOLDING:
The "Select School Agenda and Planning Guide" and Style 208
are classified under subheading 4820.10.4000, HTSUSA, which
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provides for notebooks, letter pads, memorandum pads, diaries and
similar articles, of paper or paperboard, other. The rate of
duty is free under the General duty rate column.
Sincerely,
John Durant, Director
Commercial Rulings Division