HQ 085086: Classification difference

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 085086

                                        September 13, 1989


          CLA-2 CO:R:C:G  085086 DSN

          CATEGORY:  Classification

          TARIFF NO.:  4820.10.4000

          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