Mr. Oscar S. Zubiri
1402 Castleworks Lane
Tarpon Springs, Florida 34689

RE: Books

Dear Mr. Zubiri:

You inquired about the tariff classification and duty rate for books imported from the Philippines. No samples were submitted.


You want to know the duty rate for books. You ask whether it differs according to the type of book imported.


What is the tariff classification of books under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?


All books are duty-free under the HTSUSA. If the books are in single sheets, whether or not folded, they are classified in subheading 4901.10.00, HTSUSA. If they are dictionaries and encyclopedias, and serial installments thereof, they are classified in subheading 4901.91.00, HTSUSA. If they are children's picture, drawing, or coloring books, they are classified in subheading 4903.00.00, HTSUSA. If they are books other than the types already mentioned, they are classified in subheading 4901.99.00, HTSUSA.



Books are classified in subheading 4901.10.00, HTSUSA, in 4901.91.00, HTSUSA, in subheading 4901.99.00, HTSUSA, or in subheading 4903.00.00, HTSUSA, depending upon the type of a book at issue.

John Durant, Director
Commercial Rulings Division

6 cc: A.D., N.Y. Seaport
T. Jones library/peh
J. Johnson 084664