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HQ 953413


March 29, 1993

CLA-2 CO:R:C:T 953413 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2050

Steven S. Weiser
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
New York, N.Y. 10036

RE: Modification of HRL 951736 (9/17/92); classification of diaries; day planners; organizers; address books; heading 4820, HTSUSA; Charles Scribner's Sons v. United States, Slip Op. 83-98; HRL 089960 (2/10/92); articles similar to diaries.

Dear Mr. Weiser:

On September 17, 1992, Customs issued to you Headquarters Ruling Letter (HRL) 951736, in which we classified several styles of diaries and address books. Upon review of that ruling, we have determined that a modification is necessary. Our analysis follows.

FACTS:

At issue is the proper classification of the following merchandise:

Style M56333 is a daily planner/calendar. The cover measures approximately 7 1/4" X 9" when closed, and is made of an outer surface of textile reinforced plastic sheeting with a leather interior. When opened, the left flap has three pockets, while a daily/planner calendar slips into a pocket in the right flap. There is also one small pocket on the right flap. The article is marketed as a desk diary.

Style M56487 is an address book. The cover measures approximately 7 1/4" X 9" when closed, and is made of leather. When opened, the left flap has three pockets, while an address book slips into a pocket in the right flap. The address book has tabbed pages for alphabetizing entries. It is marketed as a desk address book.

Style M64324 is a daily planner/calendar. The cover measures approximately 3 1/2" X 6 1/2" when closed, and is made of leather. When opened, the left flap has one pocket, while a daily planner/calendar slips into a pocket in the right flap. It is marketed as a pocket diary.

Style M56502 is an address book. The cover measures approximately 3 1/2" X 6 1/2" when closed, and is made of leather. When opened, the left flap has one pocket, while an address book slips into a pocket in the right flap. The address book has tabbed pages for alphabetizing entries. It is marketed as a pocket planner.

Style M56341 is a daily planner/calendar and address book. The cover measures approximately 3 1/2" X 6 1/2" when closed, and is made of an outer surface of textile reinforced plastic sheeting with a leather interior. When opened, there is a daily planner/calendar slipped into the left side pocket and an address book slipped into the right pocket. The address book has tabbed pages for alphabetizing entries. It is marketed as a pocket planner.

ISSUES:

Whether the articles at issue are classifiable as "diaries" under heading 4820, HTSUSA?

Whether the address books and diaries inserted into the pockets of the outer folders are deemed "bound" or "unbound" for purposes of classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the bases of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may be applied in order of their appearance.

Heading 4820, HTSUSA, provides for, in pertinent part, notebooks, memorandum pads, diaries and similar articles. Our first inquiry is whether the subject merchandise fits the definition of "diary" so as to be properly classifiable within this provision of the nomenclature. In HRL 089960, dated February 10, 1992, and in HRL 951736, Customs relied on lexicographic sources in making the determination as to what constituted a diary. The term "dairy" is defined in the

Compact Edition of the Oxford English Dictionary, 1987, as:

2. 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 HRL's 951736 and 089960, this office held that articles known as daily planners/calendars and agendas fit the definition of "diary" as set forth in the Compact Edition of the Oxford English Dictionary. More specifically, in HRL 951736, this office held that the articles referenced Style M56333 and Style M65324 are diaries as within this definition. Styles M56487 and M56502 are books for entering telephone numbers, commonly known as "address books", and they are expressly included within heading 4820, HTSUSA, as articles similar to diaries, by mandate of Explanatory Note (EN) 48.20. Style M56341 is by definition both a daily planner/calendar and address book, and therefore classification within heading 4820, HTSUSA, is also appropriate.

In HRL 089960, Customs held that "the sample agendas are designed to keep notes, memoranda, addresses and telephone numbers in a single convenient location, as evidenced by the address-telephone book and note pad. The calendar facilitates daily recording. Customs considers heading 4820 to include within its scope diaries and similar articles such as these." It is this office's position that the analysis set forth in HRL 089960, and followed in HRL 951736, is correct with regard to whether the articles under review are properly classified as diaries.

We are aware that the Court of International Trade in Charles Scribner's Sons v. United States, Slip Op. 83-98, defined the term "dairy" to encompass only those articles used as a "daily record of personal activities, experiences or observations, primarily 'intended to be used in connection with extensive notations, and is more like a chronicle or journal which records events, transactions or observations,' than is an engagement calendar." The court's definition of "diary" does not control in the present instance since it would place a narrow construction on the interpretation of the nomenclature at the international level. Charles Scribner's Sons, decided under the Tariff Schedules of the United States, is therefore not dispositive for purposes of classifying the subject merchandise under the HTSUSA.

We further note that although the court relied on Webster's Third New International Dictionary of the English Language, (1961), which defined "dairy" as "a register or record of events,
transactions or observations kept daily or at frequent intervals or a daily record of personal activities, reflections or feelings", reliance on other lexicographic sources is not precluded. It is indisputable that the Compact Edition of the Oxford English Dictionary is recognized internationally as a valid source of reference and that it therefore provides an acceptable definition of the term "diary" for purposes of interpreting the scope of the word as it is used in the Harmonized System. Accordingly, we are of the opinion that the articles at issue fall squarely within the dictionary definition of diary set forth in HRL 951736 and HRL 089960. The articles the subject of HRL 951736 were properly classified as diaries within heading 4820, HTSUSA.

The second issue before us is whether the address books and diaries the subject of HRL 951736 are considered "bound" for purposes of classification within heading 4820, HTSUSA. Subheading 4820.10.2010, HTSUSA, provides for bound diaries and address books. In HRL 951736, Customs held that "since the subject planner/calendars and address books slip into pockets within the covers, Customs does not consider the articles bound." Upon review, we find that to be an inaccurate statement. An article that is otherwise bound does not become "unbound" merely by virtue of being inserted into a slot of a folder. Therefore, the appropriate classification of the subject merchandise of HRL 951736 is under 4820.10.2010, HTSUSA and not 4820.10.4000, HTSUSA, which provided for unbound "diaries and similar articles."

HOLDING:

HRL 951736 is modified to reflect the following classification:

Styles M56333, M56487, M64324, M56502 and M56341 are classifiable under subheading 4820.10.2010, HTSUSA, which provides for bound diaries and address books dutiable at a rate of 4 percent ad valorem.

In order to ensure uniformity in Customs' classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), HRL 951736 is modified to reflect the above classification effective with the date of this letter. If, after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter. Any submission you wish to make should be received within 30 days of the date of this letter.

This modification is not retroactive. However, HRL 951736 will not be valid for importations of the subject merchandise arriving in the United States after the date of this notice. We recognize that pending transactions may be adversely affected (i.e., merchandise previously ordered and arriving in the United States subsequent to this modification will be classified accordingly). If it can be shown that you relied on HRL 951736 to your detriment, you may apply to this office for relief. However, you should be aware that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

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

Sincerely,

John Durant, Director

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