CLA-2 CO:R:C:G 085911 JBW 835402; 835404; 836167
Mr. Bill Ramia, Jr.
W. G. Carroll & Co., Inc.
P. O. Box 19169
Charlotte, North Carolina 28219
RE: Reconsideration of New York Ruling Letters (NYRL) 835402,
835404, and 836167 Regarding the Classification of Blank
Lined Books from Brazil
Dear Mr. Ramia:
Our New York office has issued three rulings to you,
NYRL 835402, dated January 13, 1989, NYRL 835404, dated January
13, 1989, and NYRL 836167, dated February 8, 1989, in which we
classified blank, lined books as exercise books under subheading
4820.20.00 of the Harmonized Tariff Schedule of the United
States (HTSUSA). After review of these rulings, we have
concluded that the classification of these products was
incorrect.
FACTS:
On behalf of your client, Carolina Pad & Paper, Inc.,
you requested classification rulings on the following articles:
Primary Tablet (NYRL 835402): A pad of forty sheets of
10 1/2 by 8 inch newsprint-type paper, lined and spaced
for instruction and exercises in writing skill
development. The tablet has a paperboard backing and
cover, and it is held together at the top by a gummed
paper binding.
Exercise Book (NYRL 835404): A paperboard-covered,
staple-bound book of fifty sheets of 8 3/8 by 6 1/2
inch white, lined paper.
Exercise Book (NYRL 836167): A blank book of 100
pages, 9 3/4 by 7 1/2 inches, with a paperboard cover.
The pages are white, with blue lines and red left-
hand margin lines.
These books are manufactured in Brazil.
ISSUE:
Whether blank, ruled books are notebooks or exercise
books under the HTSUSA?
LAW AND ANALYSIS:
In Headquarters Ruling Letter 084932, copy attached, we
determined that the term exercise book in the HTSUSA is
interpreted to mean books that contain questions, problems,
examples, or other textual material prefacing drills relating to
specific disciplines and generally calling for structured
responses. Notebooks, in contrast, are blank, ruled, or contain
printed matter to permit the user to issue standardized forms or
to organize information. Many notebooks are capable of a variety
of uses in a variety of situations.
The books under consideration are notebooks. They are
blank, ruled books, with no textual material to direct the user
in a particular activity, other than minimal text appearing on
the covers. These books are capable of a variety of uses in a
variety of situations.
HOLDING:
The blank, ruled books are classified in subheading
4820.10.2050, HTSUSA, as notebooks. If imported from Brazil, the
books will be subjected to a temporarily increased duty of 100
percent ad valorem pursuant to subheading 9903.42.40, HTSUSA.
For the reasons stated above, NYRL 835402, NYRL
835404, and NYRL 836167 are modified pursuant to 19 C.F.R.
177.9(d) (1989).
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure