Mr. H.M. Esmail
P.O. Box 800135
Elmhurst NY 11380-0135
RE: The admissibility and tariff classification of books from Iran.
Dear Mr. Esmail:
In your letter dated September 6, 1996, you requested a tariff classification ruling.
Samples were not submitted, but the items in question are described as printed religious books (The Koran and other Islamic texts).
The applicable subheading for the books will be 4901.99.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed bibles, testaments, prayer books and other religious books. The rate of duty will be free.
Although importations of most products from Iran are currently prohibited, "informational materials" (including books and other publications) are exempt from the prohibitions. Accordingly, the religious books in which you are interested may be imported without restriction.
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 (212) 466-5733.
Roger J. Silvestri