Reconsideration of New York Ruling Letters (NYRL) 835402, 835404, and 836167 Regarding the Classification of Blank Lined Books from Brazil

HQ 085911 February 23, 1990 CLA-2 CO:R:C:G 085911 JBW 835402; 835404; 836167 CATEGORY: Classification TARIFF NO.: 4820.10.2050 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