us-cbp-cross-rulings-hq-955214•HQ 955214: Classification of a spiral bound book; day planner/agenda; organizer; similar to adiary;Heading 4820
HQ 955214: Classification of a spiral bound book; day planner/agenda; organizer; similar to adiary;Heading 4820
us-cbp-cross-rulings-hq-955214HQ 955214: Classification of a spiral bound book; day planner/agenda; organizer; similar to adiary;Heading 4820Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 955214
January 28, 1994
CLA-2 CO:R:C:T 955214 CAB
CATEGORY: Classification
TARIFF NO.: 4820.10.2010
Terrie Hanrahan
Hallmark Cards Incorporated
Kansas City, Missouri 64141
RE: Classification of a spiral bound book; day planner/agenda; organizer; similar to a
diary;
Heading 4820
Dear Ms. Hanrahan:
This is in response to your inquiry of September 30, 1993, requesting a tariff
classification for an item described as a "Floral Desk Appointment Book", under the
Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was
submitted for examination.
FACTS:
The article in question is a spiral-bound book described as Stock No. 1095 HDA
1743. The pages on the right side of the book are marked off with seven rectangular
spaces for each day of the week. The rectangular spaces are approximately 1" x 6" each
and are intended for the user to note daily reminders, appointments, etc. The pages on
the left side of the book contain garden illustrations.
ISSUE:
Whether the article in question is classifiable as a diary under subheading
4820.10.2010, HTSUSA, or as articles similar to registers, account books, notebooks,
receipt books, and diaries under subheading 4820.10.4000, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the 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. Merchandise that
cannot be classified in accordance with GRI 1 is to be classified in accordance with
subsequent GRI's taken in order.
Heading 4820, HTSUSA, provides for, in relevant part, notebooks, memorandum
pads, diaries and similar articles. The question Customs must address is whether the
instant article fits within the definition of "diary" and is classifiable as such or whether
it does not fit squarely within the category for "diaries" in the nomenclature, and is
classifiable as similar to a "diary".
In your submission, you state that the instant article is not a diary and should be
classifiable under subheading 4820.10.4000, HTSUSA, as similar to a diary. You refer
to Headquarters Ruling Letter (HRL) 085151, dated November 9, 1989, in which Customs
classified an engagement book under this subheading. As Customs informed you in
regard to a similar ruling request in HRL 955199 of January 24, 1994, HRL 085151 was
modified by HRL 955253, dated November 10, 1993, and the engagement book therein
was subsequently classified as a diary under subheading 4820.10.2010, HTSUSA.
As stated in HRL 955199, Customs looked to various lexicographic sources as
guidance in determining what types of articles constituted a "diary". In HRL 089660,
dated February 10, 1992, Customs referred to the Compact Edition of the Oxford English
Dictionary, 1987, which defined the term "diary" as the following:
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 955199 and 089660, the articles at issue were what are commercially
known as daily planners/calendars. In both of these rulings, Customs concluded that the
daily planner/calendar at issue therein fit within the definition of "diary" in accordance
with the cited lexicographic source and was classifiable as a diary.
In this case, the subject book is basically a daily, weekly, or monthly planner.
There is an allotted space for the recordation of events, notes, or any other relevant
writings by the user. The primary function of the instant article fits squarely within the
definition of "diary" provided in the cited dictionary. Consequently, Stock No. 1095
HDA 1743 is classifiable as a bound diary in subheading 4820.10.2010, HTSUSA. This
is in accordance with the aforementioned rulings which also classified the goods therein
in subheading 4820.10.2010, HTSUSA.
HOLDING:
Based on the foregoing, Stock No. 1095 HDA 1743 is classifiable in subheading
4820.10.2010, HTSUSA, which provides for bound diaries and address books. The rate
of duty is 4 percent ad valorem.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits
of the classification) and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior to importing the
merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Setzen Sie Ihre Recherche in ChatGPT oder Claude fort
Verbinden Sie Omnilex, um den Rechtskorpus über Ihren KI-Assistenten zu durchsuchen.