Mr. D.E. Gouveia
World Wide Customs Brokers Ltd.
P.O. Box 2338, Station "M"
Calgary, Alberta T2P 2M6
RE: The tariff classification of instruction manuals (printed books) from Canada.
Dear Mr. Gouveia:
In your letter dated January 27, 1994, on behalf of your client, Mr. Al Herback, you requested a tariff classification ruling.
A sample was submitted and is being returned as requested. It is a 52-page staple-bound book entitled "Baseball: Basic Instruction Manual." It is printed with text and illustrations designed to assist baseball coaches in giving young players (up to twelve years of age) a basic explanation of the fundamentals of the game.
Your client, a resident of Canada and co-author of this paper-covered volume, expects to personally hand-carry the books to individual little league baseball teams across the United States.
The applicable tariff provision for the baseball instruction manuals will be 4901.99.0093, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (than certain enumerated) printed books, containing 49 or more pages each (excluding covers). The general rate of duty will be free.
Any questions relating to clearance procedures and/or problems should be directed to your local U.S. Customs officials.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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
New York Seaport