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HQ 085515

December 14, 1989

CLA-2 CO:R:C:G 085515 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.4000

Mr. Bill Gortemaker
Vice President
Premier Printing Ltd.
One Beghin Avenue
Winnipeg, Manitoba R2J 3X5

RE: School Agendas

Dear Mr. Gortemaker:

This ruling is in response to your letter, dated August 15, 1989, requesting the proper classification of student agendas and teacher multi-purpose blank books under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples produced in Canada were submitted for our examination.

FACTS:

The five submitted samples are described as follows:

"Premier School Agenda" (Bishop Mora) -- This product is a spiral bound, plastic covered book measuring 8 inches by 5 inches. The Agenda is sold to school systems throughout the United States for students to use as an organizational tool. It provides study tips and time management advice. The weekly planner section encourages the formulation and implementation of study strategies. Helpful reference material for such subjects as math, science, geography, and English is also included. Four color pictures with proverbs are interspersed within its pages.

"Premier Binder Reminder" (Quimby Oak) -- This paperbound product measures 11 inches by 8-1/2 inches. The use of the Premier Binder is identical to the "Premier School Agenda." It contains the same information but in a different format. The above-mentioned color picture inserts, however, are not included.

"Premier Binder Brief" (Mary Ward) -- This product is a less elaborate and less costly version of the "Premier School Agenda" and "Premier Binder Reminder." Its purpose is to provide a means for schools with severe budget restrictions to acquire a product that can assist in the instruction of study skills and time management. It also provides information regarding school
philosophy and policy along with helpful reference information. Paperbound, this product measures 11 inches by 8-1/2 inches.

"Premier Elementary Reminder" (St. Rose of Lima) -- This 11 by 8-1/2 inch paperbound product helps provide students with an enjoyable first experience with study skills instruction. A weekly planner, math tables, and spelling guide are included within the Reminder. A parent/teacher comment column serves to increase communication between these two parties.

"Premier Teacher Daily Planner/Recorder" (Steveston Secondary School) -- This spiral bound, plastic covered multi- purpose blank book is sold to schools for distribution to teachers. They use this book as a lesson planner and recorder, as a guide to writing report cards, to record student seating arrangements, assignments, student timetables, and to record student academic performance. Like most of the other included samples, this product measures 11 inches by 8-1/2 inches.

Of the five samples, the "Premier Binder Brief" is not marked to indicate its country of origin. The other samples are all satisfactorily marked "Printed in Canada" on the bottom inside front cover.

According to section 134.11 of the Customs Regulations (19 CFR 134.11), every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article, at the time of importation into the Customs territory of the United States. Articles not meeting such requirements shall be subject to additional duties of 10 percent of the final appraised value unless exported or destroyed under Customs supervision prior to liquidation of the entry. (19 CFR 134.2.)

ISSUE:

What is the proper classification of the above-described agendas and multi-purpose blank book under the HTSUSA?

LAW AND ANALYSIS:

Subheading 4820.10.20, HTSUSA, provides for diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles. This provision fails to describe the subject merchandise. The agendas and multipurpose blank book are more than a diary, more than a notebook, not an address book nor a pad nor similar to a pad. Each qualifies, nonetheless, as a "similar article" in the context of the heading 4820 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 semicolon.

The agendas and blank book resemble a diary, notebook, and register; the calendar/planner feature allows for the recordation of test scores as well as up coming assignments, examinations, and preparatory study/teaching plans. The plastic spiral reinforcements and coverings securing the "Premier School Agenda" and the "Premier Teacher Daily Planner/Recorder" do not disqualify these particular articles from classification within subheading 4820.10, HTSUSA. The Explanatory Notes to heading 4820 indicate that the heading includes goods bound with materials other than paper, such as plastic, and have reinforcements or fittings of plastics. Although not legally binding, the Explanatory Notes do represent the official interpretation of the tariff at the international level.

HOLDING:

The merchandise in issue is classifiable in subheading 4820.10.4000, HTSUSA which provides for registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, other. Articles so classified enter the United States free of duty.

Sincerely,

John Durant, Director
Commercial Rulings Division


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