APR 30 1991
Mr. Hector M. Magonara
Magna-Queen International Services C.A.
Av. Principal de Sta. Marta No. 113-102
Qta. Katy, Chuao
Caracas 1061, Venezuela
RE: The tariff classification of books and literature from
Dear Mr. Magonara:
In your letters dated March 25 and April 3, 1991, you
requested a tariff classification ruling.
The products in question are said to be religious books and
literature, the principal version of which is described as a book
containing about 600 pages, with 152 photos and drawings.
The applicable subheading for the religious books and
literature will be 4901.99.0040, Harmonized Tariff Schedule of
the United States (HTS), which provides for other (than certain
enumerated) printed books, brochures, leaflets and similar
printed matter: bibles, testaments, prayer books and other
religious books. The rate of duty will be free.
There are no special requirements, quantity limitations or
other restrictions on the importation of this merchandise. You
should be aware, however, that each item will be required to be
marked, in a conspicuous place, "Printed in Venezuela." (The
front or back of the title page is generally considered to be a
"conspicuous place" with respect to such merchandise.)
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