HQ 955205: Decision on Application for Further Review of Protest No. 0201-93-100256, filed June 21, 1993, concerning the classification of various puzzle books. Dear Sir:

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 955205

                        January 14, 1994


CLA-2  CO:R:C:F  955205  GGD

CATEGORY:  Classification

TARIFF NO.:  9503.60.20

District Director of Customs
50 South Main Street, Room 218
Post Office Box 1490
St. Albans, Vermont 05478

RE:  Decision on Application for Further Review of Protest No.
     0201-93-100256, filed June 21, 1993, concerning the
     classification of various puzzle books.
  
Dear Sir:

     This is a decision on a protest filed on June 21, 1993,
against your decision in the classification and liquidation of
entries in May 1993, of various books of puzzles from Canada.

FACTS:

     You classified the merchandise under subheading 9503.60.20,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), the provision for "Other toys...puzzles of all kinds;
and accessories thereof: Puzzles and parts and accessories
thereof: Other," with an applicable duty rate of 3.4 percent ad
valorem.  Protestant claims that the merchandise should be
classified either under subheading 4901.99.0093, HTSUSA, as
printed books containing 49 or more pages, or under subheading
4911.99.8000, HTSUSA, as other printed matter.  The applicable
duty rate for each of the claimed provisions is free.

     The puzzle books under consideration are identified as "Big
World of Puzzles," "Big World of Search & Find," and "Biggest and
Best Search & Find."  Each book essentially consists of various
puzzles in which letters are printed in what appears to be random
fashion.  Through the user's search efforts, words whose letters
are set out in varied directions, may be identified within the
larger grouping of letters. 
                               -2-

ISSUE:

     Whether the articles are properly classified in heading
4901, HTSUSA, as printed books; in heading 4911, HTSUSA, as other
printed matter; or in heading 9503, HTSUSA, as other toys,
puzzles.

LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs).  The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes.  In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied.  The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.

     Heading 4901, HTSUSA, provides for printed books, brochures,
leaflets and similar printed matter.  The EN to heading 4901
indicates that the heading covers virtually all printed reading
matter, including books consisting essentially of textual matter,
and literary works of all kinds.  The EN points out that printed
matter not constituting a literary text is excluded from the
heading.  The American College Dictionary (1970), defines the
word "literature," in pertinent part as "1. writings in which
expression and form, in connection with ideas of permanent and
universal interest, are characteristic or essential features, as
poetry, romance, history, biography, essays, etc....5. literary
work or production."  Mindful of these definitions and the EN's
guidance, we find that the puzzle books are not literary texts or
works, and are thus excluded from heading 4901. 

     Heading 4911, HTSUSA, provides for other printed matter. 
The EN to heading 4911 indicates that the heading covers all
printed matter that is not more particularly covered by the
preceding headings of the chapter.  However, the EN also states
that excluded from the heading are "[p]rinted paper toys (e.g.,
children's cut-out sheets), playing cards and the like, and other
printed games (Chapter 95)."  Although puzzles do not happen to
fit the sole example provided for paper toys, we nevertheless
find the puzzle books to be excluded from heading 4911, 
                               -3-

particularly since the tariff expressly provides elsewhere - in
heading 9503 - for "Other toys...puzzles of all kinds; and
accessories thereof."

     Although the term "toy" is not defined in the tariff, the EN
to chapter 95 indicates that a toy is an article designed for the
amusement of children or adults.  It is clear that the various
puzzle books are designed for amusement, a purpose not
necessarily served by, nor mentioned in conjunction with,
articles classified in Chapter 49, HTSUSA.  

     Having determined that the proper heading for the goods is
9503, we note that the only six digit provision which accurately
describes the puzzle books is subheading 9503.60, HTSUSA, which
covers "Puzzles and parts and accessories thereof."  Subheading
9503.60.20, HTSUSA, provides for puzzles other than crossword
puzzle books, and is the proper classification for the subject
goods.

HOLDING:

     The various puzzle books, identified as "Big World of
Puzzles," "Big World of Search & Find," and "Biggest and Best
Search & Find," are properly classified in subheading 9503.60.20,
HTSUSA, the provision for "Other toys...puzzles of all kinds; and
accessories thereof: Puzzles and parts and accessories thereof:
Other." 

     Goods classifiable under subheading 9503.60.20, HTSUSA,
which have originated in the territory of Canada, and are
imported on or prior to December 31, 1993, will be entitled to a
duty rate of 3.4 percent ad valorem, under the United States-
Canada Free Trade Agreement (FTA), upon compliance with all
applicable regulations.  Effective January 1, 1994, with the
implementation of the North American Free Trade Agreement
(NAFTA), preferential treatment for goods under the FTA will be
discontinued.

     The protest should be denied in full.  A copy of this
decision should be attached to the Form 19 to be returned to the
protestant.

     In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject:  Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.  
                               -4-

Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision.  Sixty
days from the date of the decision, the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS, and to the
public via the Diskette Subscription Service, Lexis, the Freedom
of Information Act and other public access channels.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division