CLA-2-49:RR:NC:SP:234 G82649
Ms. Debra A. Tremblay
Affiliated Customs Brokers USA Inc.
193 West Service Road
Champlain, New York 12919
RE: The tariff classification of printed books from Canada.
Dear Ms. Tremblay:
In your letter dated September 19, 2000, you requested a tariff classification ruling on behalf of your client, Imprimerie Interglobe Inc. (Beauceville, PQ, Canada). Three samples were submitted and will be retained for reference.
The first sample is a 176-page printed paperback book entitled “North Carolina Driver Education.” It appears to be a textbook for a specific driver-training course.
The applicable subheading for “North Carolina Driver Education” will be 4901.99.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for printed textbooks. The rate of duty will be free.
The second sample is a 202-page printed paperback book entitled “The Dock Manual.” It contains text and illustrations intended to help owners of residential waterfront property design, build and maintain their own docks.
The third sample is a 112-page printed paperback book entitled “Easy Paper-Pieced Miniatures.” It contains text and illustrations that instruct the reader on how to make miniature patchwork quilts using a technique known as paper-piecing.
The applicable subheading for “The Dock Manual” and for “Easy Paper-Pieced Miniatures” will be 4901.99.0093, HTS, which provides for other (than certain enumerated) printed books containing 49 or more pages each (excluding covers). 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 212-637-7060.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division