us-cbp-cross-rulings-hq-952576•HQ 952576: Modification of NYRL 852865; bound diary and address book classifiable under subheading 4820.10.2010.
HQ 952576: Modification of NYRL 852865; bound diary and address book classifiable under subheading 4820.10.2010.
us-cbp-cross-rulings-hq-952576HQ 952576: Modification of NYRL 852865; bound diary and address book classifiable under subheading 4820.10.2010.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 952576
February 16, 1993
CLA-2 CO:R:C:T 952576 ch
CATEGORY: CLASSIFICATION
TARIFF NO.: 4820.10.2010
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004
RE: Modification of NYRL 852865; bound diary and address
book classifiable under subheading 4820.10.2010.
Dear Sir/Madam:
New York Ruling Letter (NYRL) 852865, dated June 19, 1990,
concerned the classification of an "agenda" (style number 8147)
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). We have had occasion to review this ruling
and find that the classification of said agenda under subheading
4820.10.4000, HTSUSA, is in error.
FACTS:
The merchandise at issue is a looseleaf book consisting of a
steel six-ring binder which holds numerous paper inserts inside a
cover that appears to be made essentially of plastic. The bulk
of the pages are blank, but are lined and captioned to facilitate
written entries of various kinds. The inserts include engagement
calendars, a telephone/address book section, pages in which to
record daily expenses, grids for "things to do," graph paper,
plain lined paper, etc. A few pages contain printed information,
such as weights and measures, area codes and time zones. The
inside of the cover incorporates slots for credit cards, a pen
loop and a zippered pocket. The agenda is secured by means of a
strap/snap closure.
Your client contemplates importing the agenda with or
without its paper inserts.
In NYRL 852865, the agenda imported with inserts was
classified under subheading 4820.10.4000, HTSUSA, which provides,
inter alia, for other articles similar to diaries. ISSUE:
Whether the subject merchandise imported with inserts is
properly classified under subheading 4820.10.4000, which provides
for other articles similar to diaries, or subheading
4820.10.2010, which provides for bound diaries?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Heading 4820, HTSUSA, provides for, inter alia, notebooks,
order books, letter pads, memorandum pads, diaries and similar
articles. The term "diary" is defined in the Compact Edition of
the Oxford Dictionary (1987) as:
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 the past, we have ruled that merchandise similar to the
subject item is classified as a "diary" under heading 4820. See
HRL 089960, dated February 10, 1992, HRL 951076, dated March 18,
1992, HRL 952691, dated January 11, 1993. In addition, the
instant agenda contains features, such as engagement calendars, a
telephone/address book section, blank pages and daily expense
spaces, that render it suitable for daily recordkeeping,
memoranda and jottings. Hence, this item is classifiable under
heading 4820.
In HRL 952691, we stated:
Customs has consistently determined that merchandise
such as the submitted sample is classifiable in heading
4820, HTSUSA. When classifying such an article at the
international level, Customs looks to whether the
article at issue is bound. If the article is bound, it
is classifiable as a diary under subheading
4820.10.2010, HTSUSA, if it is not bound, it is
classifiable as an article similar to a diary under
subheading 4820.10.4000, HTSUSA.
In that ruling, we found that a daily planner secured by a metal
three-ring binder was a bound diary under the HTSUSA. Similarly,
in HRL 089960 we found that a leather agenda held together by a
ring binder was a bound diary. As the instant merchandise is
substantially similar to the items that were the subject of HRL
089960 and HRL 952691, and is secured by a ring binder, it is to
be classified as a bound diary under subheading 4820.10.2010.
HOLDING:
The subject merchandise imported with inserts is
classifiable under subheading 4820.10.2010, HTSUSA, which
provides for registers, account books, notebooks, order books,
receipt books, letter pads, memorandum pads, diaries and similar
articles: diaries, notebooks, and address books, bound;
memorandum pads, letter pads and similar articles. The
applicable rate of duty is 4 percent ad valorem.
This notice to you should be considered a modification of
NYRL 852865 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 852865 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, NYRL
852865 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances.
However, please be advised that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Sincerely,
John Durant, Director
Ti chiedi come si applica questo testo alla tua situazione?
Consulenza gratuita, senza impegno
Descrivi la tua situazione. Il nostro team ti ricontatterà via e-mail per la tua consulenza.
Continua la tua ricerca in ChatGPT o Claude
Collega Omnilex per cercare nel corpus legale dal tuo assistente IA.