us-cbp-cross-rulings-hq-950984•HQ 950984: Agenda book; diaries and similar articles; HRL 089850.
HQ 950984: Agenda book; diaries and similar articles; HRL 089850.
us-cbp-cross-rulings-hq-950984HQ 950984: Agenda book; diaries and similar articles; HRL 089850.Guidance
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 950984
January 27, 1992
CLA-2 CO:R:C:T 950984 CRS
CATEGORY: Classification
TARIFF NO.: 4820.10.4000
Advance Shipping Co., Inc.
30 Vesey Street
New York, NY 10007
RE: Agenda book; diaries and similar articles; HRL 089850.
Dear Sirs:
This is in reply to your letter dated December 20, 1991, to
our New York office, on behalf of Michael Stevens, Ltd., in which
you requested a tariff classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). A
sample was provided.
FACTS:
The merchandise in question is an agenda book consisting of
an imitation leather cover, a memorandum pad, an address book and
a ball point pen. The article is of bifold construction and when
closed measures 4 inches by 6 inches by 1 inch. The address book
etc., insert into sleeves in the sides and center of the cover.
The agenda fastens by means of a snap closure. The cover will be
manufactured in China; the printed matter in Hong Kong.
ISSUE:
The issue presented is whether the article in question is
classifiable as a diary.
LAW AND ANALYSIS:
Heading 4820, HTSUSA, provides, inter alia, for diaries and
similar articles. The term "diary" is defined in The Compact
Edition of the Oxford English Dictionary 327 (1987) as:
2. A book prepared for keeping a daily record, or
having spaces with printed pages 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.
The instant agenda is designed to keep daily records, addresses
and memoranda. While the agenda also includes a pen, Customs is
of the view that heading 4820 contemplates diaries that contain
complementary goods such as a pen or pencil, so long as these
items do not transform the article's essential character.
Headquarters Ruling Letter (HRL) 089850 dated January 8, 1992.
HOLDING:
The article in question is classifiable in subheading
4820.10.4000, HTSUSA, under the provision for registers, account
books, notebooks, order books, receipt books, letter pads,
memorandum pads, diaries and similar articles: other. Articles
classifiable in this subheading are free of duty.
Sincerely,
John Durant, Director
Was bedeutet dieser Text für Ihre Situation?
Kostenlose und unverbindliche Beratung
Schildern Sie uns Ihre Situation. Unser Team meldet sich per E-Mail bei Ihnen für Ihre Beratung.
Setzen Sie Ihre Recherche in ChatGPT oder Claude fort
Verbinden Sie Omnilex, um den Rechtskorpus über Ihren KI-Assistenten zu durchsuchen.