HQ 086422: Arithmetic excercise-problem booklets

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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