Ms. Lisa Pascarello
Director, Transportation & Customs Compliance
Penguin Group (USA) Inc.
405 Murray Hill Parkway
East Rutherford, New Jersey 07073-2136
RE: The tariff classification of a book, “The Bridesmaid’s Diary”, from Thailand
Dear Ms Pascarello:
In your letter dated December 29, 2003 you requested a tariff classification ruling for the referenced article. A sample copy was submitted, which will be retained for our records.
The sample is a hard-covered book, measuring 8 ¼” x 8 ½”, of six (6) leaves or pages on which are printed text and pictures, and incorporating numerous moveable “pop up” features, and containing inserted objects pertaining to the story line of the book, “preparing for Aunt Margaret’s wedding”.
The “credit lines” on the rear cover show “Devised and written by Francesca Stich”, “Illustrations copyright © Sara Gibb 2004”, etc. The book is marked “Printed in Thailand”.
The applicable subheading for the subject book will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books: Other (than certain specified kinds): Hardbound books. The rate of duty will be Free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.
Robert B. Swierupski