Looseleaf binders and similar fastenings are not considered permanent. Not have the nature of personal correspondence. Not be stationery, such as pads or blank printed forms. The regulatory history for Bound Printed Matter shares insight into what matter may be eligible for BPM rates. However, that testimony did not provide any further description of the calendars that would be considered stationery nor did it state that all calendar-type material is considered ineligible for Bound Printed Matter.
Calendars often take different forms.
Others may include little or no text other than the year, month, date, and day of the week, but primarily consist of blank space in which the user may write notes, appointments, or other material. This rule of thumb may not apply to calendar-type matter that are part of hybrid pieces combining book and calendar material, e.g., appointment books consisting of textual matter and calendar pages containing blank spaces for notetaking. With these pieces, there is a preliminary issue whether the piece is a calendar that should be subject to the test set out above.