The tariff classification of a paper-covered book, with 3-D glasses attached, from Great Britain.
Issued March 31, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4901.99.0060
Headings: 4901
Product description
A sample was furnished, which will be retained for reference. It is a paper-covered book of 24 pages, of which 12 are full-page photographs of insects, and 12 are pages with information about the insect whose picture is opposite, and also contain a less detailed drawing of that insect. The publication is entitled, "Amazing 3D Microscopic Creatures", and there is attached to the cover a pair of paper and plastic 3D "glasses". Looking through the "glasses" enables a viewer to see the photograph in three dimensions.
CBP rationale
The applicable subheading for the book described will be 4901.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for :Other (than certain enumerated) Printed books: Art and pictorial books, valued under $5.
Full text
NY 895772 March 31, 1994 CLA-2-49:S:N:N8:234 895772 CATEGORY: Classification TARIFF NO.: 4901.99.0060 Mr. E. Neuhaus Life-Like Products, Inc. 1600 Union Avenue Baltimore, Maryland 21211-1998 RE: The tariff classification of a paper-covered book, with 3-D glasses attached, from Great Britain. Dear Mr. Neuhaus: In your letter dated March 14, 1994, you requested a tariff classification ruling. A sample was furnished, which will be retained for reference. It is a paper-covered book of 24 pages, of which 12 are full-page photographs of insects, and 12 are pages with information about the insect whose picture is opposite, and also contain a less detailed drawing of that insect. The publication is entitled, "Amazing 3D Microscopic Creatures", and there is attached to the cover a pair of paper and plastic 3D "glasses". Looking through the "glasses" enables a viewer to see the photograph in three dimensions. The applicable subheading for the book described will be 4901.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for :Other (than certain enumerated) Printed books: Art and pictorial books, valued under $5.00 each. The rate of duty will be Free. We note the sample book is not marked to indicate its country of origin. (Copyright claim including U.K. as part of the corporate name of Claiborne Publications, does not satisfy the U.S. marking requirements.) Each imported book will be required to be marked, "Printed in.." or "Product of.." Great Britain. 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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