CLA-2 CO:R:C:G 089587 KWM
Ms. Denise Murray
Procorp, Inc.
283 Pleasent Street
Framingham, Massachusetts 01701
RE: Day Planner; agenda; organizer; set; GRI 3; similar
container; plastic; paper.
Dear Ms. Murray:
Your letter dated May 1, 1991, has been forwarded to this
office for a response to your request for a binding
classification ruling on merchandise described as a "Day
Planner." Our ruling follows.
FACTS:
The merchandise consists of a trifold cover measuring
approximately 6 1/2 inches by 4 1/4 inches when folded. It is
composed of three pieces of paperboard covered with plastic
sheeting and assembled by heat sealing. Inside the cover are
a telephone and address indexer, a 20 month calendar and a
note pad. The indexer and calendar have a spiral binders.
The calendar had a block of space for each day of the 20
months as well as pages in the back titled "Call/Do/See." The
indexer, calendar and note pad are secured by inserting the
cardboard backing of each into a slit in the interior plastic
surface. Thus, each can be removed and/or replaced when its'
usefulness is exhausted. The folder also contains plastic
inserts for business cards and a ball point pen.
ISSUE:
How is the Day Planner classified under the Harmonized
Tariff Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relevant Section or Chapter Notes. In the
event that the goods cannot be classified solely on the basis
of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI's may be applied, taken in order.
We note one heading which may be eligible for
classification of this product by applying GRI 1. Heading
4820, HTSUSA, provides for, inter alia, notebooks, letter
pads, memorandum pads, diaries and similar items. Customs has
consistently ruled that merchandise such as this is not
included in heading 4820, HTSUSA, as an article "similar" to
these enumerated. We see no reason to change that analysis in
this case.
Having determined that no heading terms provide for these
goods, we consider the plastic cover and contents to comprise
a "set put up for retail sale" as described by GRI 3(b). Such
sets are taken to mean merchandise which: (a) consists of at
least two different articles which are, prima facie,
classifiable in different headings . . .; (b) consist of
products or articles put up together to meet a particular need
or carry out the specific activity of organizing one's
activities; and (c) are put up in a manner suitable for sale
directly to users without repacking . . . (See, Explanatory
Note X to GRI 3(b)).
The instant item consists of a trifold cover, paper
inserts, plastic inserts and a pen, each classifiable in
separate headings. Customs has ruled that trifold covers such
as these are classified in heading 4202, HTSUSA, as a "similar
container" to the articles of that heading. The paper inserts
are classifiable as articles of paper in heading 4820, HTSUSA.
The plastic card holder is arguably a part of the cover, but
if it were classified separately, it would fall under a
heading of Chapter 39, HTSUSA. Thus, condition (a), above,
is satisfied. In addition, the elements are put up together
to provide a complete and handy tool for tracking and
recording appointments, business contacts, daily events, or
personal memoranda, all activities legitimately with the
intent of (b). Lastly, they are put up in manner suitable for
sale directly to users, as specified in (c).
GRI 3(b) states that goods put up in sets for retail sale
be classified according to that component which establishes
the essential character of the set. In the case of
substantially similar merchandise, Customs has determined that
the essential character of such an item is the plastic cover
because of the indispensable and central role it plays in
relation to the overall use of the goods. The holder is much
more than a simple container; it functions to bring together
all the components in a single set so that they interrelate,
allowing the user to organize, record and track his or her
activities, the very activities which make the item a set (see
above). Lastly, it is the plastic cover which may be used
over the long term, while the paper items are used and
replaced, as when the note pad is empty or the new year
requires a replacement calendar. The cover, as a component of
the set, gives the set its essential character, and the set
must be classified under the provision for that component,
i.e., heading 4202, HTSUSA.
Within heading 4202, HTSUSA, the nomenclature provides
for "Articles of a kind normally carried in the pocket or
handbag." Because of the small size of this merchandise, we
are of the opinion that it is of a kind normally carried in
the pocket or handbag. Articles of this kind are further
classified according to their outer surface, in this case
plastic sheeting; the subheading classification for this
merchandise is therefore under 4202.32.2000, HTSUSA.
HOLDING:
The above described merchandise, known variously as a
"planner", agenda" or "organizer" is classified under
subheading 4202.32.2000, HTSUSA, as an similar article of the
kind normally carried in the pocket or handbag, having an
outer surface of plastic sheeting. The applicable rate of
duty is 20 percent ad valorem.
Sincerely,
John A. Durant
Director
Commercial Rulings Division