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HQ 955246


November 12, 1993

CLA-2 CO:R:C:T 955246 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2010

Mr. Bauer
Lodis Corporation
2261 S. Carmelina Ave.
Los Angeles, CA 90064-1001

RE: Modification of NYRL 874039 (5/8/92); classification of diaries; day or week planners; organizers; address books; engagement books; heading 4820, HTSUSA; HRL 089960 (2/10/92); HRL 953413 (3/29/93).

Dear Mr. Bauer:

On May 8, 1992, the New York office of the U.S. Customs Service issued you New York Ruling Letter (NYRL) 874039 in which an "Attache Agenda" and a smaller "Pocket Agenda" were classified under subheading 4820.10.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Upon review, this office deems that ruling to be in error. Our analysis follows.

FACTS:

The two articles the subject of NYRL 874039 are described as follows:

* The "Attache Agenda", referenced style E703DN, consists of a leather folder measuring approximately 1 inch by 6 inches by 8 1/2 inches. The folder contains two separate spiral-bound blank books: a year planner and a telephone/address book. The former is a month/week-at-a-glance engagement calendar, while the latter is an alphabetically tabbed personal directory. Each book is held in place by means of a paperboard appendage slipped into a pocket on the inside of the folder, which also incorporates a pen loop and additional pockets for holding business cards, loose slips of paper, etc.

* The "Pocket Agenda", referenced style E702DN, is essentially the same as the "Attache Agenda" described above, except that it is smaller.

ISSUE:

Whether the subject merchandise is classifiable under subheading 4820.10.4000, HTSUSA, as articles similar to registers, account books, notebooks receipt books and diaries, or whether classification is proper as diaries under subheading 4820.10.2010, HTSUSA?

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 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, in pertinent part, notebooks, memorandum pads, diaries and similar articles. At issue is whether the subject merchandise fits the definition of "diary" or whether the articles are more aptly described as similar to a diary; this distinction governs classification of the subject merchandise at the eight digit level within heading 4820, HTSUSA.

In HRL 089960, dated February 10, 1992, and in HRL 953413, dated March 29, 1993 (which partially affirmed the holding in HRL 951736, dated September 17, 1992, and concurred with the finding that day planners, organizers and the like were properly deemed to be a form of "diary"), 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 953413 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. Similarly, this office is of the opinion that the agendas the subject of NYRL 874039 also fit squarely within the perimeters of this definition. The calendar facilitates daily record keeping (we note that not all methods of record keeping require significant amounts of writing space as is normally associated with traditional diaries in which the minutia
of daily life is recorded in detail). The telephone/address book provides a place to keep names, addresses and telephone numbers in a convenient and organized manner and is specifically cited as included within subheading 4820.10.2010, HTSUSA.

It is this office's position that the analysis set forth in HRL 089960 is correct and applies to the articles currently under review. Accordingly, the agendas the subject of NYRL 874039 are classifiable as bound diaries of subheading 4820.10.2010, HTSUSA.

HOLDING:

NYRL 874039 is modified.

Styles E703DN and E702DN are 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. There is no textile quota category applicable to the merchandise at this time.

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)), NYRL 874039 is modified to reflect the above classification effective with the date of this letter.

Sincerely,

John Durant, Director
Commercial Rulings Division

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