NY 855173
AUG 22 1990
CLA-2-49:S:N1:234 855173
Ms. Tania Price
Tania Price Productions
28 Masons Court
Guelph, Ontario, Canada N1G 3G9
RE: The tariff classification of books, video tapes, and wooden
handles from Canada.
Dear Ms. Price:
In your letters dated July 20 and 31, 1990, you requested a
tariff classification ruling on three kinds of merchandise.
Descriptive literature was submitted and will be retained for
reference.
"The Machine Knitter's Guidebooks" (Levels 1 and 2) are
educational home study manuals designed to help users of domestic
knitting machines learn to knit in an independent and productive
manner. The submitted literature does not state the number of
pages or type of covers present, but notes that both guidebooks
"have a bookstand incorporated within the binding for easy
practical use."
The applicable subheading for the guidebooks will be
4901.99.00, Harmonized Tariff Schedule of the United States
(HTS), which provides for other (than certain enumerated)
printed books. The rate of duty will be free.
"The Machine Knitter's Video, Level 1" is said to be a 105-
minute video which presents demonstrations of the knitting
techniques described in the level 1 guidebook. Since the format
of this video was not specified, we are assuming it is a standard
VHS video cassette tape.
The applicable subheading for the video will be
8524.23.1040, HTS, which provides for magnetic video tape
recordings of a width not exceeding 16 mm, in cassettes. The
rate of duty will be 0.66 cent per linear meter.
The "Rhandle" and the "C Rhandle" are wooden handles
especially designed to be attached to the ribber carriages of
home knitting machines in order to allow the operators to knit
with their arms in a lower, more comfortable position, without
having to stand.
The applicable subheading for the "Rhandle" and the "C
Rhandle" will be 8448.59.5000, HTS, which provides for
accessories of knitting machines. The rate of duty will be 4.4%.
Goods classifiable under subheadings 8524.23.1040 and
8448.59.5000, HTS, which have originated in the territory of
Canada, will be entitled to a 0.5 cent per linear meter and 2.6%
rate of duty, respectively, under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport