871723 87 Ruling Active

The tariff classification of printed books from Canada orMexico.

Issued February 24, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4901.99.0092

Headings: 4901

Product description

They are staple-bound, paper-covered books ranging from 31 to 45 pages in length. They are "how-to" books printed, respectively, with text about working at home, reading books for pay, and buying seized vehicles at government auctions.

Full text

NY 871723 February 24, 1992 CLA-2-49:S:N1:234 871723 CATEGORY: Classification TARIFF NO.: 4901.99.0092 Mr. Randall Barker U.S. Hotline Inc. P.O. Box 50120 Provo, Utah 84605-0120 RE: The tariff classification of printed books from Canada or Mexico. Dear Mr. Barker: In your letter dated February 12, 1992, you requested a tariff classification ruling. Three samples were submitted and will be retained for reference. They are staple-bound, paper-covered books ranging from 31 to 45 pages in length. They are "how-to" books printed, respectively, with text about working at home, reading books for pay, and buying seized vehicles at government auctions. The applicable subheading for the above-described books will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be free. The books will be required to be marked "Printed in Canada" (or, as the case may be, "Printed in Mexico") when imported into the United States. This marking must be legible and in a conspicuous place, which, in the case of books, is generally considered to be the front or back of the title page. 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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