CLA-2-49:RR:NC:SP:234 L86607

Mr. Robert Doyle
Affimex Customs & Trade Services (ACTS) Inc.
450 Sainte-Helene
Montreal, Quebec
Canada H2Y 2L2

RE: The tariff classification of printed books from Canada.

Dear Mr. Doyle:

In your letter dated July 21, 2005, you requested a tariff classification ruling on behalf of Transcontinental Printing GP (Transcontinental Gangne). Two samples were submitted for our examination.

The first sample is a 5” x 8”, 94-page paperback book entitled “Hide This Italian Book.” It is printed with illustrated text constituting a guide to “the language that’s actually spoken in Italy today,” including slang, “street speak,” and off-color expressions. It contains numerous Italian-English translations of such words and phrases, grouped by categories such as sports, sex, technology/e-mail, etc. While you suggest that the book might be considered a “textbook,” we note that the front cover bears the warning, “Not for classroom use.” Also, reviewers’ quotes on the back cover suggest that the book is geared more toward casual use by the “hip traveler” than for an organized course of study.

The applicable subheading for “Hide This Italian Book” will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books containing 49 or more pages each. The rate of duty will be Free.

The second sample is a 5-1/2” x 8-3/8”, 554-page paperback book entitled “Peterson’s College & University Almanac” (2006). The bulk of it is printed with a listing of more than 2200 four-year colleges in the United States. The entry for each college includes a brief informational profile, giving student-faculty ratio, application deadline, expenses, academic programs, etc. The book has other sections providing general advice on topics such as choosing a college, financing an education, and returning to school as an adult. There is an additional section with in-depth descriptions of selected colleges.

The applicable subheading for “Peterson’s College & University Almanac” will be 4901.99.0030, HTS, which provides for other (than certain enumerated) printed books: directories. 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).

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.


Robert B. Swierupski
National Commodity
Specialist Division