NY 864090
JUN 13 1991
CLA-2-49:S:N1:234 864090
Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, N.Y. 10004
RE: The tariff classification of a children's book from Japan.
Dear Mr. Crowley:
In your letter dated June 6, 1991, on behalf of your client,
The Putnam Berkley Group, you requested a tariff classification
ruling.
A sample was submitted and will be returned as requested.
It is a book entitled "The Fast Rolling Little Engine That
Could." It is composed of six stiff paperboard leaves which are
bound along one edge in a traditional manner. Every page is
printed with a full-size color picture accompanied by the text of
a children's story, which is presented in the form of a simple,
continuous narrative that runs through the book. The article
also features a snap closure as well as four functional,
decorative plastic wheels attached to the outside of the front
and back covers.
The applicable subheading for the above-described book will
be 4901.99.0060, Harmonized Tariff Schedule of the United States
(HTS), which provides for pictorial books valued under $5 each.
The rate of duty will be free.
We note that because it is in very small print embedded in a
mass of other publication data, the phrase "Printed and bound in
Japan" cannot be easily viewed upon a casual handling of the
article. It is therefore suggested that this marking be made
more conspicuous by using larger typeface, and by setting the
phrase slightly apart from the other wording.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport