The tariff classification of a printed book from Singapore; marking; copyright.
Issued December 10, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4901.99.0060
Headings: 4901
Product description
It is a 7 x 9 1/2 inch printed paperback book entitled "Lun Yu: The Analects." Its 75 pages contain, in English translation, "a collection of discourses and dialogues of Confucius, his disciples and others on various topics." Actually, the bulk of the space is occupied by comic-book style drawings, the discourses and dialogues being in the form of accompanying "bubble" captions. The book is edited and illustrated by Tsai Chih Chung (said to be a well-known cartoonist), and is published and copyrighted by Asiapac Books. The latter's price list indicates that the cost of the book will be less than $5 per copy, FOB Singapore.
Full text
NY 881064 December 10, 1992 CLA-2-49:S:N8:234 881064 CATEGORY: Classification TARIFF NO.: 4901.99.0060 Mr. Martin W. Bloch Intertrans Corporation 9770 Harrison Road Romulus, MI 48174 RE: The tariff classification of a printed book from Singapore; marking; copyright. Dear Mr. Bloch: In your letter dated November 27, 1992, on behalf of your client, Professional Forums & Publications (Suttons Bay, MI), you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a 7 x 9 1/2 inch printed paperback book entitled "Lun Yu: The Analects." Its 75 pages contain, in English translation, "a collection of discourses and dialogues of Confucius, his disciples and others on various topics." Actually, the bulk of the space is occupied by comic-book style drawings, the discourses and dialogues being in the form of accompanying "bubble" captions. The book is edited and illustrated by Tsai Chih Chung (said to be a well-known cartoonist), and is published and copyrighted by Asiapac Books. The latter's price list indicates that the cost of the book will be less than $5 per copy, FOB Singapore. The applicable subheading for the above-described book will be 4901.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for printed art and pictorial books valued under $5 each. The rate of duty will be free. You also inquired about marking, copyright and other rules and regulations on books. In addition to other publication information, the back of the sample book's title page bears the phrase "Printed in Singapore by Loi Printing Pte Ltd." No other place names appear on the title page or in other locations/contexts which might cause confusion as to the country of origin. Accordingly, the country of origin marking on the sample is acceptable. U.S. Customs does not have any specific format requirements with respect to the way copyright information appears on books. You should be aware, however, that the importation of infringing or piratical copies, i.e., books which are unlawfully made (without the authorization of the copyright owner), is prohibited. Assuming your client will be importing lawfully made copies with the knowledge and consent of Asiapac, there would be no problem in this regard. There are no other special rules or regulations concerning the importation of books. 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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