CBP Ruling 950984 — Agenda book; diaries and similar articles; HRL 089850.

Tariff classification

Headings: 4820

Product description

The merchandise in question is an agenda book consisting of an imitation leather cover, a memorandum pad, an address book and a ball point pen. The article is of bifold construction and when closed measures 4 inches by 6 inches by 1 inch. The address book etc., insert into sleeves in the sides and center of the cover. The agenda fastens by means of a snap closure. The cover will be manufactured in China; the printed matter in Hong Kong.

CBP rationale

Heading 4820, HTSUSA, provides, inter alia, for diaries and similar articles. The term "diary" is defined in The Compact Edition of the Oxford English Dictionary 327 (1987) as: 2. A book prepared for keeping a daily record, or having spaces with printed pages 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. The instant agenda is designed to keep daily records, addresses and memoranda. While the agenda also includes a pen, Customs is of the view that heading 4820 contemplates diaries that contain complementary goods such as a pen or pencil, so long as these items do not transform the article's essential character. Headquarters Ruling Letter (HRL) 089850 dated January 8, 1992.

Full text

HQ 950984 January 27, 1992 CLA-2 CO:R:C:T 950984 CRS CATEGORY: Classification TARIFF NO.: 4820.10.4000 Advance Shipping Co., Inc. 30 Vesey Street New York, NY 10007 RE: Agenda book; diaries and similar articles; HRL 089850. Dear Sirs: This is in reply to your letter dated December 20, 1991, to our New York office, on behalf of Michael Stevens, Ltd., in which you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was provided. FACTS: The merchandise in question is an agenda book consisting of an imitation leather cover, a memorandum pad, an address book and a ball point pen. The article is of bifold construction and when closed measures 4 inches by 6 inches by 1 inch. The address book etc., insert into sleeves in the sides and center of the cover. The agenda fastens by means of a snap closure. The cover will be manufactured in China; the printed matter in Hong Kong. ISSUE: The issue presented is whether the article in question is classifiable as a diary. LAW AND ANALYSIS: Heading 4820, HTSUSA, provides, inter alia, for diaries and similar articles. The term "diary" is defined in The Compact Edition of the Oxford English Dictionary 327 (1987) as: 2. A book prepared for keeping a daily record, or having spaces with printed pages 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. The instant agenda is designed to keep daily records, addresses and memoranda. While the agenda also includes a pen, Customs is of the view that heading 4820 contemplates diaries that contain complementary goods such as a pen or pencil, so long as these items do not transform the article's essential character. Headquarters Ruling Letter (HRL) 089850 dated January 8, 1992. HOLDING: The article in question is classifiable in subheading 4820.10.4000, HTSUSA, under the provision for registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: other. Articles classifiable in this subheading are free of duty. Sincerely, John Durant, Director

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