MAR 22 1991
Mr. Sal Della Ventura
Sony Corporation of America
Park Ridge, New Jersey 07656
RE: The tariff classification of printed service manuals and
operating instructions from Japan.
Dear Mr. Della Ventura:
In your letter dated March 12, 1991, you requested a tariff
classification ruling. Two samples were submitted and will be
retained for reference.
The first, identified as "a user's operating instructions,"
is a 19-page staple-bound book printed with information (text and
diagrams) relating to the set-up, operation and specifications of
a certain model television receiver. Following importation, this
instruction book will be packaged together with such a TV set.
The second item is a "service manual" intended to be
distributed to service centers. It is a 46-page paperbound book
printed with detailed information for technicians working on
certain TV sets; it includes text, circuit diagrams, parts lists,
etc. This item is accompanied by a separate, 18-page book marked
"Correction-1," which points out and corrects errors found in the
The applicable subheading for the operating instructions and
service manuals will be 4901.99.0050, Harmonized Tariff Schedule
of the United States (HTS), which provides for printed technical,
scientific and professional books. The rate of duty will be
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
Jean F. Maguire
New York Seaport