CLA-2-49:RR:NC:GI:234 A 84332
Mr. Mike Roeder
Balash Mailing Consultants
1500 Clinton Street, Building 118
Buffalo, New York 14206-3009
RE: The tariff classification of articles of printed matter, from various countries.
Dear Mr. Roeder:
In your letters dated May 2, 1996 and May 29, 1996, you requested a tariff classification ruling. Five samples were submitted, which will be retained for reference.
One sample is a printed Annual Report for the year 1995, of the Hunter Douglas (r) Corporation. It is a paper-bound book of 37 numbered pages, printed in the Netherlands, and is imported in a white paper envelope.
The applicable subheading for this Annual Report, with the envelope in which it is imported, will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed Books: Other (than certain enumerated kinds): Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free.
Another sample is a newsletter of 8 printed pages, in the Chinese language, from Taiwan. It is dated April 10, 1996 and bears an issue number: 202. This is also imported in a mailing envelope.
The applicable subheading for this newsletter, with the envelope in which it is imported, will be 4902.90.2060, HTS, which provides for: Newspapers, journals and periodicals, whether or not illustrated or containing advertising material:Other (than certain enumerated kinds). The rate of duty will be Free.
Two samples, imported in paper envelopes, are a bound catalog of European University, with certain loose printed application forms inserted, imported from and presumably printed in Belgium; and a staple-bound set of papers containing information relative to seminars to be held in May, 1996, at Tilburg University in the Netherlands.
The applicable subheading for these items, with the envelopes in which they will be imported, will be 4911.10.0060, HTS, which provides for: Other (than certain enumerated) printed matter, including printed pictures and photographs: Trade advertising material, commercial catalogs and the like: Tourist and other literature (including posters), containing geographic, historical, hotel, institutional, timetable, travel or similar information, principally with respect to places, travel facilities or educational opportunities outside the Customs territory of the United States. The rate of duty will be Free.
A fifth sample is a paper bound book of 23 numbered pages, imported in a paper envelope, printed in the Dutch language, entitled "Pippo", which is clearly compiled for the interest or amusement of children or for guidance in their first steps of primary education. The pictures form the principal interest and are not subsidiary to the text.
The applicable subheading for the book, "Pippo", with the envelope in which it will be imported, will be 4903.00.0000, HTS, which provides for: Children's picture, drawing or coloring books. The rate of duty will be Free.
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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely,
Roger J. Silvestri
National Commodity Specialist Division