HQ 956539: Classification of stationary articles; portfolio planner;attache case; memorandum pad; 4820.10.2010, HTSUSA; HRL 956497(8/3/94); HRL 955636 (4/6/94).

us-cbp-cross-rulings-hq-956539HQ 956539: Classification of stationary articles; portfolio planner;attache case; memorandum pad; 4820.10.2010, HTSUSA; HRL 956497(8/3/94); HRL 955636 (4/6/94).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 956539

                        September 7, 1994

CLA-2 CO:R:C:T 956539 SK

CATEGORY: Classification

TARIFF NO.: 4820.10.2010

Thomas E. Bernstein
Vice President
4431 William Penn Hwy.
Murrysville, PA 15668

RE: Classification of stationary articles; portfolio planner;
attache case; memorandum pad; 4820.10.2010, HTSUSA; HRL 956497
(8/3/94); HRL 955636 (4/6/94).

Dear Mr. Bernstein:

     This is in response to your letter of May 17, 1994,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for a "Bonded
Leather Organizer."  A sample was submitted for Customs'
examination.

FACTS:

     The article at issue is referenced style number 1100-10 and
is described as a "Bonded Leather Organizer."  The item's leather
case measures approximately 13-1/2 inches by 10 inches by 1 inch. 
The case features a zipper closure and a slip-in "calendar
notepad" of paper.  The latter consists of monthly and daily
appointment calendar pages and lined note paper, spiral-bound
along the top edge.  The interior of the leather case
incorporates a pen loop and pockets designed to hold business
cards, computer discs and loose papers.  The organizer has one
full wall, flat, exterior pocket.

ISSUE:

     What is the proper tariff classification for the subject
merchandise?

LAW AND ANALYSIS:

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's).  GRI 1 provides that 

                              - 2 -

classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order.  Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI's.

     Heading 4820, HTSUSA, provides for diaries, notebooks,
memorandum pads and other articles of stationary, of paper or
paperboard.  The Explanatory Notes (EN) to heading 4820 state in
pertinent part, at page 687,  that:

          This heading covers various articles of stationary,
          other than correspondence goods of heading 4817 
          and the goods referred to in Note 9 to this Chapter. 
          It includes:

                          *   *    *

          (1)  Registers, account books, note books of all 
               kinds, order books, receipt books, copy books,
               diaries, letter pads, memorandum pads, 
               engagement books, address books and books, 
               pads, etc. for entering telephone numbers.

                         *    *    *

          (2)  Binders designed for holding loose sheets, 
               magazines, or the like (e.g., clip binders, 
               spring binders, screw binders, ring binders), 
               and folders, file covers, (other than box 
               files) and portfolios.

                         *    *    *

          (8)  Book covers (binding covers and dust covers),
               whether or not printed with characters (title,
               etc.) or illustrations.

This language indicates that articles of heading 4820, HTSUSA,
include portfolios and folders designed for holding papers.  They
include items that are bound with leather or textile material. 
Heading 4820 encompasses articles of stationary that are bound
with jackets or covers.

     In Headquarters Ruling Letter (HRL) 955636, dated April 6,
1994, this office addressed the scope of subheading 4820.10.2010,
HTSUSA, which provides for bound diaries and address books.  In
that ruling Customs noted:



                              - 3 -

          "We think it imperative to recognize that there 
     `    are many forms of 'diaries.'  Many are similar to 
          the instant articles.  Others, may be bound with            expensive materials such as leather and may contain 
          additional components such as pens, pencils                 calculators, business card holders and assorted 
          inserts that are used either for providing 
          information or as a means of recording specific 
          types of information (i.e., sections for fax numbers,
          car maintenance information, personal finance data,
          etc. ...).  As the court in Brooks Bros. noted, 
          citing Hancock Gross, Inc. v. United States, 64 Cust.
          Ct. 97, C.D. 3965 (1970), "[T]he primary design and
          function of an article controls its classification." 
          Hence, the determinative criteria as to whether 
          these types of articles are deemed "diaries" 
          for classification purposes is whether they are             primarily designed for use as, or primarily 
          function as, articles for the receipt of daily              notations, events and appointments."  
          [Emphasis in original]

     Style 1100-10 contains an engagement calendar and a note
pad.  The engagement calendar has been designed primarily as a
place to jot down appointments and notes. The leather case
functions in part as a cover for the engagement calendar.  Based
on the design features of the subject item, and its suitability
for the receipt of daily notations, style 1100-10 is prima facie
classifiable as a bound diary of subheading 4820.10.2010, HTSUSA.

     Style 1100-10 is not classifiable within heading 4202,
HTSUSA, as an attache case, briefcase or similar container.  As
Customs noted in HRL 950325, dated December 27, 1991:

          We do not believe that heading 4202, HTSUSA, 
          describes a type of merchandise which would 
          bring these goods within the "similar containers" 
          of that heading.  Although the "planner" may appear 
          to be related to the containers of heading 4202,       HTSUSA, they are not similar in that they are 
          not designed or intended for use in a similar 
          manner, nor do they exhibit the requisite 
          physical attributes that Customs has found
          common to goods of heading 4202, HTSUSA. 
          (Emphasis added)

     Accordingly, the subject merchandise is not classifiable in
heading 4202, HTSUSA.  Portfolio diaries, organizers, agendas or
planners are generally excluded from this heading as they are not 

                              - 4 -

used in a manner similar to, nor do they possess the physical
characteristics of, articles of heading 4202, HTSUSA.  See HRL
956497, dated August 3, 1994.

HOLDING:

     Style 1100-10 is classifiable under subheading 4820.10.2010,
HTSUSA, which provides for, inter alia, bound diaries and address
books, dutiable at a rate of 4 percent ad valorem.

     Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your local Customs
office prior to importation of this merchandise to determine the
current status of any import restraints or requirements.


                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division

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