NY 865038

JUL 22 1991

CLA-2-49:S:N1:234 865038

Mr. Gary C. Wharton
Omco, Inc.
3040 Charlevoix Dr. S.E.
Grand Rapids, Michigan 49546-7091

RE: The tariff classification of a child's reading book, from the United Kingdom.

Dear Mr. Wharton:

In your letter dated June 26, 1991, to the District Director of Customs, Detroit, Michigan, you requested a tariff classification ruling. A sample was furnished, which will be retained for reference. It is a cloth book, entitled, "God Bless", and sub- titled, "A Dean's Rag Book". It consists of four leaves of cotton cloth, printed on all surfaces with pictures and with the text of a child's prayer. It is suitably marked on the back leaf (cover) with country of origin, "Made in Great Britain".

The applicable subheading for the "God Bless" cloth children's reading book will be 4901.99.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) printed books, containing not more than 4 pages each (excluding covers). The rate of duty will be Free.

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