HQ 086347: Planner/Organizer

us-cbp-cross-rulings-hq-086347HQ 086347: Planner/OrganizerGuidance

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 086347
                      April 20, 1990



CLA-2 CO:R:C:G  086347 SLR

CATEGORY: Classification

TARIFF NO.: 4202.32.4000

Ms. Donna Albert
Mast Industries, Inc.
P.O. Box 2020
Andover, MA  01810

RE: Planner/Organizer

Dear Ms. Albert:

     This ruling is in response to your letter of January 11,
1990, requesting the proper classification of a textile covered
planner/organizer under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).  A sample was provided for our
examination.

FACTS:

     The submitted sample, style MDA0004, is a 100 percent cotton
textile covered organizer/planner.  In the condition as
submitted, it contains a spiral bound daily planner inserted
under one side of the jacket and is designed to contain a second
insert such as a memo pad or address book in the opposite side.
The planner/organizer measures approximately 6-1/4" x 3-1/2".
The textile outer material covers a base of 100 percent cardboard
core and a thin foam padding.

ISSUE:

     What is the proper classification of the subject merchandise
under the HTSUSA?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's), taken in order.  When
goods are prima facie classifiable under two or more headings,
GRI 3 must be consulted.  GRI 3(b) provides that goods put up in
sets for retail sale shall be classified as if they consisted of
the component which gives them their essential character.


                              -2-

     The Explanatory Notes to GRI 3(b) indicate, in pertinent
part, that "goods put up in sets for retail sale" means goods
which:

          (a) consist 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 a specific
              activity; and

          (c) are put up in manner suitable for sale directly to
              users without repacking.

     The instant planner/organizer meets criteria (a), (b), and
(c) above.  The textile cover and the spiral notebook are
classifiable in two different headings: 4202 and 4820,
respectively.  These components are put up together to carry out
the specific activity of planning and organizing one's
activities.  Neatly packaged, this product is put up for sale
directly to consumers without any need for repacking.

     With the above elements satisfied, the essential character
of the set must be determined to allow for proper classification.
In general, "essential character" has been construed to mean the
attribute which strongly marks or serves to distinguish an
article.  It may be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the role of
the constituent material in relation to the use of the goods.

     The cover is designed for prolonged use.  The spiral bound
daily planner, however, is a temporary article which, once used,
will be replaced by consumers.  The daily planner, therefore,
takes on an importance second to that of the cover.  Accordingly,
the cover imparts the essential character of the set.  The set as
a whole, therefore, is classifiable under the subheading which
applies to the cover.

HOLDING:

     MDA0004 is classifiable in subheading 4202.32.4000, HTSUSA,
which provides for articles of a kind normally carried in the
pocket or in the handbag, with outer surface of textile
materials, of vegetable fibers and not of pile or tuft
construction, of cotton, textile category 369, dutiable at 7.2
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, you should contact your local


                              -3-

Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.



                                Sincerely,



                                John Durant, Director
                                Commercial Rulings Division

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