CLA-2-49:OT:RR:NC:4:434
Arthur Camagay
Berean Remnant
2520 Alder Street
Bakersfield, CA 93301
RE: The tariff classification of a religious book from the Philippines
Dear Mr. Camagay:
In your letter, dated March 24, 2025, you requested a tariff classification ruling. Photos and a description of
the item were submitted for our review.
The product under consideration is a book titled, “God According to His Son.” The soft-cover, glue-bound
book contains 136 pages. Images of numerous pages were submitted, which demonstrate the religious
subject matter of the work that includes frequent Bible passages.
The applicable subheading for the book will be 4901.99.0040, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for, “Bibles, testaments, prayer books and other religious books.” The
column one, general 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.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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 Charlene Miller at
[email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division