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The tariff classification of printed service manuals andoperating instructions from Japan.
Issued March 22, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard86 861405 (March 22, 1991)
Tariff classification
HTS codes: 4901.99.0050
Headings: 4901
Product description
The first, identified as "a user's operating instructions," is a 19-page staple-bound book printed with information (text and diagrams) relating to the set-up, operation and specifications of a certain model television receiver. Following importation, this instruction book will be packaged together with such a TV set. The second item is a "service manual" intended to be distributed to service centers. It is a 46-page paperbound book printed with detailed information for technicians working on certain TV sets; it includes text, circuit diagrams, parts lists, etc. This item is accompanied by a separate, 18-page book marked "Correction-1," which points out and corrects errors found in the original manual.
CBP rationale
The applicable subheading for the operating instructions and service manuals will be 4901.99.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for printed technical, scientific and professional books.
Full text
NY 861405 MAR 22 1991 CLA-2-49:S:N1:234 861405 CATEGORY: Classification TARIFF NO.: 4901.99.0050 Mr. Sal Della Ventura Sony Corporation of America Sony Drive Park Ridge, New Jersey 07656 RE: The tariff classification of printed service manuals and operating instructions from Japan. Dear Mr. Della Ventura: In your letter dated March 12, 1991, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference. The first, identified as "a user's operating instructions," is a 19-page staple-bound book printed with information (text and diagrams) relating to the set-up, operation and specifications of a certain model television receiver. Following importation, this instruction book will be packaged together with such a TV set. The second item is a "service manual" intended to be distributed to service centers. It is a 46-page paperbound book printed with detailed information for technicians working on certain TV sets; it includes text, circuit diagrams, parts lists, etc. This item is accompanied by a separate, 18-page book marked "Correction-1," which points out and corrects errors found in the original manual. The applicable subheading for the operating instructions and service manuals will be 4901.99.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for printed technical, scientific and professional books. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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The tariff classification of printed training manuals (books) with computer discs, from Canada.
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