CLA-2-49:RR:NC:SP:234 B87966

Ms. Laure Lounsbury
Woodstream Publishing
PO Box 1093
Fonthill, Ontario L0S 1E0

RE: The tariff classification of printed books and video cassette recordings from Canada.

Dear Ms. Lounsbury:

In your letter dated July 24, 1997, you requested a tariff classification ruling. Two samples were submitted and are being returned to you.

The first item is a 150-page paperbound book entitled "Secrets of Discipline: 12 Keys for Raising Responsible Children." The book contains text intended to give parents and teachers insights and skills relating to that topic.

The second item is a recorded video cassette tape having the same title as the above-described book. It consists of an 80-minute presentation, done before a live audience, on the same subject.

It appears that the book and the cassette will be imported and sold independently, not together as sets.

The applicable subheading for the book 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.

The applicable subheading for the tape will be 8524.53.1040, HTSUSA, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena...of a width exceeding 6.5 mm: video tape recordings of a width not exceeding 16 mm, in cassettes. The general rate of duty will be 0.26 cent per linear meter.

With regard to your question on whether the tariff treatment of merchandise varies according to the quantity shipped, please be advised that the applicable classifications (subheadings) and duty rates remain the same.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.


Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division