Ms. Caroline Dale
Flexport Customs LLC
333 N Green Street
Chicago, IL 60607
RE: The tariff classification of religious books printed in China
Dear Ms. Dale:
In your letter, dated June 26, 2020, you requested a tariff classification ruling on behalf of your client, Harper Collins Christian Publishing, Inc. A detailed description and photos of the books were provided for our review.
The first item under consideration is a full-text reproduction of the New King James translation of the Bible’s book of Mark. The book is soft cover with a total of 112 pages. Opposite each page of scripture text is a lined page for note-taking.
The second item is a box set that includes five volumes covering the initial books of the New Testament: Mathew, Mark, Luke, John, and Acts. The books are soft cover and include the same layout of note-taking pages as described in Item one.
The applicable subheading for the religious books will be 4901.99.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed books, brochures, leaflets and similar printed matter…: Bibles, testaments, prayer books and other religious books.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Steven A. Mack
National Commodity Specialist Division