NY 864090

JUN 13 1991

CLA-2-49:S:N1:234 864090

Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of a children's book from Japan.

Dear Mr. Crowley:

In your letter dated June 6, 1991, on behalf of your client, The Putnam Berkley Group, you requested a tariff classification ruling. A sample was submitted and will be returned as requested. It is a book entitled "The Fast Rolling Little Engine That Could." It is composed of six stiff paperboard leaves which are bound along one edge in a traditional manner. Every page is printed with a full-size color picture accompanied by the text of a children's story, which is presented in the form of a simple, continuous narrative that runs through the book. The article also features a snap closure as well as four functional, decorative plastic wheels attached to the outside of the front and back covers.

The applicable subheading for the above-described book will be 4901.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for pictorial books valued under $5 each. The rate of duty will be free.

We note that because it is in very small print embedded in a mass of other publication data, the phrase "Printed and bound in Japan" cannot be easily viewed upon a casual handling of the article. It is therefore suggested that this marking be made more conspicuous by using larger typeface, and by setting the phrase slightly apart from the other wording.

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