The tariff classification of a printed fabric book from Taiwan.
Issued July 20, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4901.99.0092
Headings: 4901
Product description
It is a 10-page fabric book entitled "The Night Before Christmas." The book, which measures about 9 x 10 inches, is made up of textile leaves that have been bound (sewn) together along one edge in a traditional manner. Each leaf is composed of printed cotton fabric which encases a central layer of polyester fill. The printing consists of the narrative of the classic Christmas story/ poem, accompanied by colorful illustrations.
CBP rationale
The applicable subheading for the above-described fabric book 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).
Full text
NY 888150 July 20, 1993 CLA-2-49:S:N8:234 888150 CATEGORY: Classification TARIFF NO.: 4901.99.0092 Mr. Steve Liptak Inter-Maritime Forwarding Co. Inc. 156 William Street New York, N.Y. 10038 RE: The tariff classification of a printed fabric book from Taiwan. Dear Mr. Liptak: In your letter dated July 12, 1993, on behalf of Wellington Home Products, Inc. (Paterson, NJ), you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a 10-page fabric book entitled "The Night Before Christmas." The book, which measures about 9 x 10 inches, is made up of textile leaves that have been bound (sewn) together along one edge in a traditional manner. Each leaf is composed of printed cotton fabric which encases a central layer of polyester fill. The printing consists of the narrative of the classic Christmas story/ poem, accompanied by colorful illustrations. The applicable subheading for the above-described fabric book 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. Quota is not applicable to articles classified in this subheading. We note that the sample is not marked with its country of origin. The books will be required to be so marked, legibly and in a conspicuous place, upon importation into the United States. 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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