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NY N004262





January 9, 2007

CLA-2-48:RR:NC:2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.20.0000; 4820.10.2050; 4901.99.0093

Ms. Diane Romero
Lakeshore Learning Materials
2695 E. Dominguez St.
Carson, CA 90895

RE: The tariff classification of a writing journal, a word bank book and various workbooks from China

Dear Ms. Romero:

In your letter dated December 4, 2006 you requested a tariff classification ruling. The ruling was requested on five educational books, samples of which were submitted.

Item # RR801JNL, “Writing Journal,” consists of twenty 8” x 5-1/2” plastic coated reusable paper pages spiral-bound between paperboard covers. Each page is printed with a prompt, “When Tah Tah came home with me,” followed by wide spaced horizontal solid and broken lines, to be filled in by a child. The journal is designed to develop a child’s writing skill.

Item # AA559, “Cursive Writing Letters Practice Book,” consists of twenty-six 11” x 8-1/2” plastic coated reusable paper pages spiral-bound between paperboard covers. Each page is printed with the capital and lower-case cursive form of a letter of the alphabet. The header of the page includes two pictures of items beginning with that letter. The page primarily consists of horizontal lines, half of which are repetitively printed with the letter for a child to trace and half of which are blank for a child to practice writing the letter on his own.

Item # RR673, “My Word Journal,” consists of fifty 8” x 10-1/2” paper pages spiral-bound between paperboard covers. Each page is printed with a letter of the alphabet (except for X-Y-Z, which are together on one page). One side of the pages contains a list of words beginning with that letter and the other side has wide spaced horizontal solid and broken lines for writing one’s own words. The journal also includes a set of pages printed, in dotted format, with all of the letters of the alphabet, for tracing, and with lined spaces for copying the letters. The journal has various spelling rules on the inside covers and is designed for improving a student’s spelling and writing skills.

The applicable subheading for item # RR801JNL, item # AA559 and item # RR673 will be 4820.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for exercise books, of paper or paperboard. The rate of duty will be free.

Item # RR631, “Draw & Write Journal,” consists of sixty 8” x10-1/2” paper pages spiral-bound between paperboard covers. One-half of one page has a bordered blank area designed for drawing. The other half of this page and the entire opposite page is ruled with horizontal solid and broken lines for writing. The inside covers are printed with general information on writing. This journal is a ruled notebook for creative writing and drawing, with the greater area dedicated for writing.

The applicable subheading for item # RR631 will be 4820.10.2050, HTSUS, which provides for notebooks of paper or paperboard. The rate of duty will be free.

Item # GG154, “Improve Your Writing Word Bank Journal,” consists of fifty pages of 6-3/4” x 8-1/2” printed paper with 7-1/4” x 8-1/2” tabbed colored dividers spiral-bound between paperboard covers. The journal includes an introduction and a table of contents and is divided into six sections of different types of words, such as descriptive words, action words, transition words, etc. Each section has a general description of the type of words and four pages of lists of such words. Two additional pages with columns of numbered lined spaces are included for writing one’s own words. The journal is essentially a reference book of words designed to improve a young person’s writing.

The applicable subheading for item # GG154 will be 4901.99.0093, HTSUS, which provides for other (than certain enumerated) printed books, containing 49 or more pages each (excluding covers). The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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