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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
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
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

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