CLA-2 CO:R:C:G 084932 JBW
Ms. Shanny Kala
Herman Ludwig Inc.
1895 Phoenix Blvd. #200
College Park, GA 30349
RE: Blank Books
Dear Ms. Kala:
Your letter of May 15, 1989, on behalf of Master Paper
Convertors, Inc., addressed to our New York office, has been
referred to this office for reply concerning the classification
of blank books under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
You submitted five styles of books as samples for
classification. Each sample contains blank, ruled pages. Four
of the books have red left-hand margin lines and standard, solid,
horizontal blue lines. The fifth book has horizontal blue solid
and dotted lines with every third line being dotted, beginning
with the second line. The books each have printed matter and
designs on their covers, but the sizes, bindings, and cover
materials vary. You state that the books will be exported from
Brazil.
ISSUE:
Whether blank, ruled books are notebooks or exercise
books under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth
the legal framework in which merchandise is to be classified
under the HTSUSA. GRI 1 requires that classification be
determined first according to the terms of the headings of the
tariff and any relative section or chapter notes and, unless
otherwise required, according to the remaining GRI's, taken in
order.
Heading 4820, HTSUSA, comprises, among other articles,
notebooks, subheading 4820.10.2050, HTSUSA, and exercise books,
subheading 4820.20.0000, HTSUSA. Neither the HTSUSA nor the
Explanatory Notes, which provide the official interpretation of
the HTSUSA at the international level, defines these terms, and
their differences are facially ambiguous. To resolve this
ambiguity, one must examine the connections in which the terms
are used and consider the entire statute in which the terms are
found. See Premier Dental Products v. United States, 28 C.C.P.A.
44, 49, C.A.D. 123 (1940)
The American Heritage Dictionary defines exercise to
mean "a lesson, composition, problem or the like designed to
increase one's skill, discipline, or fitness in some capacity."
Thus, english composition or mathematical problems are exercises
under this definition. To conclude that any book in which such
exercises could be performed is an exercise book would be to
conclude that virtually all books suitable for writing could be
characterized as exercise books. Such a broad definition,
however, would render the expression notebook meaningless, for
exercises can be performed in all notebooks. Fundamental rules
of statutory construction require that the entire statute,
including all language, be given full force and effect. United
States v. Gulf Oil Corp., 47 C.C.P.A. 32, 35, C.A.D. 725 (1959).
An overbroad definition of exercise book would eliminate the
provision for notebook, thus depriving the term of full force and
effect.
The Explanatory Notes to Heading 4820 group with
notebooks: "[r]egisters, account books, ... order books, receipt
books, copy books, diaries, letter pads, memorandum pads,
engagement books, address books, and books, pads, etc., for
entering telephone numbers." These articles tend to be blank,
ruled, or contain printed matter to permit the user to issue
standardized forms or to organize information. Many of the
articles are capable of a variety of uses in a variety of
situations.
Conversely, the term exercise book appears alone in
the Explanatory Notes. From the above definition, the term
exercise book suggests an exclusively educational purpose. As
the Explanatory Notes recognize, articles of this heading may
contain a considerable amount of printed matter. We determine
that exercise books are books that contain questions, problems,
examples, or other textual material prefacing drills relating to
specific disciplines and generally calling for structured
responses. These books have no use other than the completion of
the drills for which they were prepared. For example, an
exercise book may be an arithmetic book with blanks for
solutions to problems or a foreign language book with spaces to
test a student's knowledge of verb tenses. An exercise book may
contain ruled pages, provided the book contains printed matter
that encourages a particular educational activity.
The samples under consideration are notebooks. They
are blank, ruled books akin to registers, account books, diaries,
memorandum pads, and letter pads. Although capable of use for
the performance of exercises, as all notebooks are, such use is
not exclusive. Finally, the samples contain no textual material
to direct the user in a particular activity, other than minimal
text appearing on the covers.
HOLDING:
The blank, ruled books are classified under subheading
4820.10.2050, HTSUSA, as notebooks. If imported from Brazil, the
books will be subject to a temporarily increased duty rate of 100
percent ad valorem pursuant to subheading 9903.42.40, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division