MAY 08 1991
Mr. Alan Carson
Carson, Dunlop & Associates Limited
120 Carlton St., Suite 407
Toronto, Ont., Canada M5A 4K2
RE: The tariff classification of a loose-leaf bound book from
Dear Mr. Carson:
In your letter dated April 16, 1991, addressed to the
District Director, Buffalo, New York, you requested a tariff
A sample was submitted, which will be retained for
reference. It is a loose-leaf bound book, three-ring, measuring
30 cm x 27 cm in outside dimension. It is titled, "Home
Reference Book", and sub-titled, "The Encyclopedia of Homes". It
contains numerous sections of particular interest to home-owners
or prospective buyers, such as, "Electrical", "Heating",
"Structure", etc. Included in the book, along with textual
information and drawings, are printed check-lists, cost-
estimating and recording ledger sheets, some of which are in the
form of envelopes for storing vouchers of different kinds.
In some transactions, the book will be shipped with no
binder, checklists, etc. In other cases the book will be
packaged as per the sample submitted: in a three ring binder,
with all auxiliary lists, envelopes, etc., included. The
classification of the book will be the same, in either case.
The chief use of the Home Reference Book would be as part of
a report provided by a professional home inspector during an
inspection of a home, most often for a prospective purchaser.
The applicable subheading for the Home Reference Book will
be 4901.91.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for Encyclopedias. The rate of duty will
The Customs officials at the port(s) of entry will be
pleased to instruct you in the necessary documentary and
procedural requirements for making entry of these books.
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