NY 862679

MAY 08 1991
CLA-2-49:S:N1:234 862679

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 Canada.

Dear Mr. Carson:

In your letter dated April 16, 1991, addressed to the District Director, Buffalo, New York, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It is a loose-leaf bound book, three-ring, measuring approximately 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 be Free.

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 transaction.


Jean F. Maguire
Area Director
New York Seaport