Arithmetic excercise-problem booklets

HQ 086422 March 21, 1990 CLA-2 CO:R:C:G 086422 RFC CATEGORY: Classification TARIFF NO.: 4820.20.0000 Mr. Evan Drossman Webcraft Technologies, Inc. Rt. 1 & Adams Station No. Brunswick, NJ 08902-5100 RE: Arithmetic excercise-problem booklets Dear Mr. Drossman: This ruling letter is in response to your request of January 22, 1990, on behalf of Webcraft Technologies, Inc., concerning classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for arithmetic exercise-problem booklets. A sample was submitted for examination. FACTS: The submitted sample consists of adhesive-bound sheets of paper upon which are printed arithmetic exercise problems. ISSUE: Whether adhesive-bound sheets of paper upon which are printed arithmetic exercise problems should be classified as "exercise books" under the HTSUSA. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 states, in part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." Subheading 4820.20 of the HTSUSA provides for "exercise books." In the instant case, the submitted sample should clearly be classified as an "exercise book," as set forth in subheading 4820.20, because it is simply a set of printed sheets (listing arithmetic problems) bound together into a volume and used to develop and improve certain skills (i.e., arithmetic skills). -2- See Webster's Ninth New Collegiate Dictionary 167, 434 (1989). Therefore, the submitted sample is provided for eo nomine in the HTSUSA under subheading 4820.20, and it should be so classified. HOLDING: The above-described goods are classified under subheading 4820.20.0000, HTSUSA, which provides for excercise books. Goods classified under this subheading may be entered free of duty. Sincerely, John Durant, Director Commercial Rulings Division