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NY K82297





January 23, 2004
CLA-2-48:RR:NC:SP:234 K82297

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.4000

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Ave. N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a girl’s planner/organizer incorporating a novelty calculator, from China.

Dear Mr. Morse:

In your letter dated January 5, 2004, you requested a tariff classification ruling on behalf of your client, Meijer Distribution.

A sample identified as a “Bratz Matchmaker Journal” (Item # 2613142) was submitted for our examination and is being returned to you as requested. It is a 4” x 5¾” x 1¼” loose-leaf book consisting of a folding plastic cover containing numerous paper pages mounted in a metal 6-ring binder mechanism attached at the spine. The pages are essentially blank, but are lined and captioned in various formats to facilitate written entries (monthly/weekly plans, projects, expenses, notes, addresses, etc.). Tabbed dividers are interspersed among the pages to form different sections for the respective types of notations.

The front cover of the book has an oval cutout that holds a detachable electronic calculator measuring approximately 2” x 2½”. In addition to standard mathematical capability, the calculator also has additional modes designed allow the user to analyze her personality and love life by answering various questions appearing on the readout.

Although the calculator is detachable from the book, the design of the product is such that the components appear to be mutually complementary and adapted to each other to form a whole that would not normally be offered for sale in separate parts. Accordingly, the overall product will be regarded as a “composite good” whose essential character is imparted by the book, which is the main component.

You have suggested that the appropriate classification is subheading 4820.10.2010, HTS, which provides for diaries and address books, bound, of paper or paperboard. For a time, Customs was classifying most engagement books, planners, agendas and the like as “diaries” in that subheading. However, that practice has changed as a result of The Mead Corporation v. United States (USCA, 98-1569, March 12, 2002), in which the court determined that such articles are not diaries of subheading 4820.10.2010 but are instead “similar articles” of subheading 4820.10.4000, HTS.

Accordingly, the applicable subheading for the complete “Bratz Matchmaker Journal” will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles similar to diaries, of paper or paperboard. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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