January 11, 1993
CLA-2 CO:R:C:T 953143 CAB
TARIFF NO.: 4820.10.2010
Mr. Matthew A. Garland R.L. Swearer Company, Inc.
P.O. Box 471 Sewickley, PA 15108
RE: Modification of Headquarters Ruling Letter (HRL) 950325 dated December 27, 1991
Dear Mr. Garland:
This letter is in reference to Headquarters Ruling Letter (HRL) 950325 dated December 27, 1991, issued to you from this office, regarding a daily planner. Since the issuance of that ruling, our position on the classification of multi-function ring-binder books or daily planners has been modified. Accordingly, this ruling modifies HRL 950325.
HRL 950325 concerned the classification of a multi-function six ring-binder book, referred to as an "Executive Planner". This "Executive Planner" was comprised of a calendar, a daily planner, an address book, a notepad, and a ball point pen. In HRL 950325, Customs concluded that the merchandise at issue was classifiable in subheading 4820.10.4000, HTSUSA, the duty-free provision for other (non-enumerated) articles similar to registers, account books, notebooks, receipt books and diaries. Customs determined that the submitted sample, commercially referred to as a "daily planner", was considered a looseleaf book with multi-functions.
After further review, concerning the classification of daily planners or multi-function looseleaf binders, Customs has modified its position on the applicable classification. In Headquarters Ruling Letter (HRL) 089960 dated February 10, 1992, Customs ruled that multi-function looseleaf binders or daily planners are generally used for daily recordkeeping and are classifiable as diaries. HRL 089960 also makes a distinction regarding whether the merchandise at issue is bound and classifiable as a diary under subheading 4820.10.2010, HTSUSA, or not bound and classifiable as an article similar to a diary under subheading 4820.10.4000, HTSUSA. Accordingly, the "Executive Planner" is properly classifiable under subheading 4820.10.2010, HTSUSA. The rate of duty is 4 percent ad valorem.
In order to ensure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying HRL 950325 to reflect the above classification effective with the date of this letter. However, 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 for our review. Any submission you wish to make should be received within thirty (30) days of the date of this letter.
This notice to you should be considered a modification of HRL 950325 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to HRL 950325 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions of merchandise of this type, HRL 950325 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importation arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and apply for such relief from the binding effects as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.
John Durant, Director