CLA-2 CO:R:T:C 089388 jlj

Ms. Penny L. Elliott
Chersar Services Inc.
P. O. Box 3025
Sarnia, Ont. N7T 7M1
Canada

RE: C;assification of a book

Dear Ms. Elliott:

In your letter of April 23, 1991, you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States (HTSUSA) for a paperbound book imported from Canada. You submitted a sample along with your letter.

The book is entitled "What's the Duty? The 1991 Smart Shopper's Guide to Bringing Goods Back to Canada." It contains information designed to assist Canadian shoppers with purchases from abroad. It is printed and bound in a printed paperboard cover. It measures 21.5 centimeters by 14 centimeters.

This book is classified under subheading 4901.99.0075, HTSUSA, in the provision for printed books: other: other: other: other: other: rack size paperbound books. It is free of duty.

Sincerely,

John Durant, Director
Commercial Rulings Division