Reconsideration of DD 877448 (9/2/92); affirmed; classification of a student planner; diary; agenda; 4820.10.2010, HTSUSA; not a calendar.

HQ 952920 March 22, 1993 CLA-2 CO:R:C:T 952920 SK CATEGORY: Classification TARIFF NO.: 4820.10.2010 Cleta J. Magyar Impact International, Inc. 1515 N. Federal Highway Suite 208 Boca Raton, FL 33432 RE: Reconsideration of DD 877448 (9/2/92); affirmed; classification of a student planner; diary; agenda; 4820.10.2010, HTSUSA; not a calendar. Dear Ms. Magyar: This is in response to your letter of October 13, 1992, in which you requested a reconsideration of District Ruling (DD) 877448, dated September 2, 1992. Upon review, we find that the analysis and holding in DD 877448 is correct and the ruling is affirmed. Our analysis follows. FACTS: The article in question, referenced Item #92-3012, is called a student planner. It is printed in Hong Kong and assembled and packed in China. The student planner was classified in DD 877448 under subheading 4820.10.2010 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) which provides for, in pertinent part, bound diaries and address books. You state that in previous years this article was classified under subheading 4910.00.2000, HTSUSA, which provides for printed calendars of any type ... printed on paper or paperboard in whole or in part by a lithographic process: not over 0.51 mm in thickness. ISSUE: Are the student planners at issue properly classifiable under heading 4820, HTSUSA, as diaries, or under heading 4910, HTSUSA, as calendars? - 2 - LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (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 basis 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. Planners are a form of engagement book and, as such, are specifically provided for in heading 4820, HTSUSA, as per Explanatory Note (1) to this provision. We further note that the Explanatory Note to heading 4910, HTSUSA, expressly excludes "memorandum pads incorporating calendars and diaries (including so-called engagement calendars)" which are classifiable in heading 4820, HTSUSA. Customs has consistently held that the term "diaries" in heading 4820, HTSUSA, includes engagement books or calendars such as the ones presently at issue. See Headquarters Ruling Letters (HRL's) 089960, dated February 10, 1992; 951736, dated September 17, 1992. Accordingly, this office is of the opinion that DD 877448 was correct in classifying the articles at issue under subheading 4820.10.2010, HTSUSA as bound diaries. HOLDING: DD 877448 is affirmed. The subject merchandise is classifiable under subheading 4820.10.2010, HTSUSA, which provides for, inter alia, bound diaries. The rate of duty is 4 percent ad valorem. Due to the 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 Commercial Rulings Division