CLA-2-49:RR:NC:SP:234 B87010

Mr. Jeroen Hondeman
The Netherlands Chamber of Commerce
2015 South Park Place, Suite 110
Atlanta, GA 30339

RE: The tariff classification of books from the Netherlands.

Dear Mr. Hondeman:

In your letter dated June 24, 1997, on behalf of Jongbloed Printers & Binders (Leeuwarden, Netherlands), you requested a tariff classification ruling. Samples were not submitted, but the items in question are adequately described as bibles and hymn books printed on lightweight paper.

The applicable subheading for the bibles, and for hymn books not containing music, will be 4901.99.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed bibles, testaments, prayer books and other religious books. The rate of duty will be free.

The applicable subheading for hymn books containing music will be 4904.00.0040, HTS, which provides for other (than certain enumerated) music, printed or in manuscript, whether or not bound or illustrated. 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 (212) 466-5733.


Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division