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NY K85626

May 14, 2004
CLA-2-48:RR:NC:SP:234 K85626


TARIFF NO.: 4820.10.4000

Mr. Mitchell J. Ostrosky
Global Fairways Inc.
6680 Brandt Street, Suite 100
Romulus, MI 48174

RE: The tariff classification of an organizer/planner (blank book) from China.

Dear Mr. Ostrosky:

In your letter dated May 3, 2004, you requested a tariff classification ruling on behalf of SFD LLC dba SFD Enterprises (Oak Park, MI).

A sample identified as a “leather organizer / daily planner” was submitted for our examination. It is a 3½” x 5” x 1¼” loose-leaf book consisting of a folding leather cover containing numerous paper pages mounted in a metal 5-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 ring binder also holds an electronic calculator and a few clear plastic pockets capable of holding business cards or the like. In addition, the leather folder incorporates a magnetic strap closure and a loop that holds a 3¾”-long ballpoint pen (included).

You state that the organizer/planner may also be imported in larger sizes. For the purposes of this ruling, it is assumed that any larger versions will be, in all other respects, the same as the submitted sample.

You have suggested that the appropriate classification for this product is subheading 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries and address books, bound, of paper or paperboard. For a time, Customs was classifying most engagement books, planners, organizers, 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.

The applicable subheading for the complete “leather organizer / daily planner” will be 4820.10.4000, 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.


Robert B. Swierupski

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