The tariff classification of a Personal Planner from China.
Issued August 29, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.9040
Headings: 4202
GRI rules applied: GRI 3(c)
Product description
The item is a product of China. Item TL HM 01 10 97 consists of a zippered case manufactured of a fabric backed cellular plastics material which simulates leather, a 12 month calendar planner and a memorandum pad. The finish is unisex. It measures approximately 7" x 4.75" x 1.75" when packed with the three dimensional accessories it is designed to contain. The container is divided into two sections. One section is closed by means of a snap tab having dual male snaps to permit securing the contents when expanded. A memorandum pad is fitted into a special north-south slot in one side of the section. The 12 month undated calendar, which serves as a planner type diary, is fitted into a slot on the opposite side. The 12 month calendar also has telephone/address pages, a page with first aid instructions, and a measures and equivalents page. Your letter indicates the item is designed to contain a United States map, however the sample received by this office does not have a map. There is a fitting for a pen and the memo pad side has a slot for other papers or a check book. The inside cover of this side also contains fittings for four credit cards and a credit card calculator or identification card. The opposite section has a zipper closure which closes around three sides of the item. The interior consists of three compartments of which the center has a zipper closure. This section is designed to contain small change and other three dimensional accessories the user may desire. The item is of greater size and shape and has greater utility than an article of a kind normally carried in a pocket such as a wallet. It is of a kind normally carried in a business case or other type of travel bag. The container is of a kind similar to a writing case or other containers and cases of Heading 4202, Harmonized Tariff System of the United States (HTSUSA). We note that you refer to the item as a "Personal Planner". Although the memorandum pad and the 12 month planner may be of a kind simil
Full text
NY 813385 August 29, 1995 CLA-2-42:S:N:N5:341 813385 CATEGORY: Classification TARIFF NO.: 4202.92.9040 Mr. M. Ferrell Atty-in-Fact Mohawk Customs & Shipping Corp. P.O. Box 3065 Syracuse, New York 13220-3065 RE: The tariff classification of a Personal Planner from China. Dear Mr. Ferrell: In your letter dated August 1, 1995, you requested a tariff classification ruling. The request is on behalf of Keith Clark ( Div. of Cullman Ventures. A sample of an item identified as Item # TL HM 01 10 97, "Personal Planner" has been submitted. The item is a product of China. Item TL HM 01 10 97 consists of a zippered case manufactured of a fabric backed cellular plastics material which simulates leather, a 12 month calendar planner and a memorandum pad. The finish is unisex. It measures approximately 7" x 4.75" x 1.75" when packed with the three dimensional accessories it is designed to contain. The container is divided into two sections. One section is closed by means of a snap tab having dual male snaps to permit securing the contents when expanded. A memorandum pad is fitted into a special north-south slot in one side of the section. The 12 month undated calendar, which serves as a planner type diary, is fitted into a slot on the opposite side. The 12 month calendar also has telephone/address pages, a page with first aid instructions, and a measures and equivalents page. Your letter indicates the item is designed to contain a United States map, however the sample received by this office does not have a map. There is a fitting for a pen and the memo pad side has a slot for other papers or a check book. The inside cover of this side also contains fittings for four credit cards and a credit card calculator or identification card. The opposite section has a zipper closure which closes around three sides of the item. The interior consists of three compartments of which the center has a zipper closure. This section is designed to contain small change and other three dimensional accessories the user may desire. The item is of greater size and shape and has greater utility than an article of a kind normally carried in a pocket such as a wallet. It is of a kind normally carried in a business case or other type of travel bag. The container is of a kind similar to a writing case or other containers and cases of Heading 4202, Harmonized Tariff System of the United States (HTSUSA). We note that you refer to the item as a "Personal Planner". Although the memorandum pad and the 12 month planner may be of a kind similar to those provided in Heading 4820, HTSUSA, the container is considered to impart the Essential Character to the article in that it has a greater use in containing personal accessories. The item is essentially a hybrid between a diary type article and a travel case. Customs Decision 957618, March 1, 1995 ruled that a fitted case containing a memorandum pad and designed for repetitive use imparted the Essential Character to the composite. Similarly, Customs Decision 957060, January 19, 1995 found that items identified as planners and having features consistant with carrying cases and planners consisting of pages for notes, appointments and tasks are classified within the pinciples of General Rule of Interpretation (GRI) 3(b) or alternatively GRI 3(c). The decision found that the carrying case imparted the Essential Character. The applicable subheading for item# TL HM 01 10 97 will be 4202.92.9040, Harmonized Tariff Schedule of the United States (HTS), which provides in part for other containers and cases, with outer surface of sheeting of plastic. The duty rate will be 19.8% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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