The tariff classification of printed religious books from China.
Issued February 23, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4901.99.0040
Headings: 4901
Product description
The item in question is a printed, 750-page hardcover book entitled "Revelation: A Spiritual Study." Its illustrated text is said to be a theological/religious treatise on the book of Revelation.
CBP rationale
The applicable subheading for the book will be 4901.99.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bibles, testaments, prayer books and other printed religious books.
Full text
NY A80252 February 23, 1996 CLA-2-49:RR:NC:GI:234 A80252 CATEGORY: Classification TARIFF NO.: 4901.99.0040 Mr. George Smothermon ReadWrite Publications 14305 Notley Rd. Silver Spring, MD 20904 RE: The tariff classification of printed religious books from China. Dear Mr. Smothermon: In your letter dated February 6, 1996, you requested a tariff classification ruling. The item in question is a printed, 750-page hardcover book entitled "Revelation: A Spiritual Study." Its illustrated text is said to be a theological/religious treatise on the book of Revelation. The applicable subheading for the book will be 4901.99.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bibles, testaments, prayer books and other printed religious books. The rate of duty will be free. You advised over the telephone that the book will be printed and bound in China by a company based in Hong Kong. Please note that the book will be required to be marked, legibly and in a conspicuous place, with its country of origin, e.g., "Printed and Bound In China." In the case of books, placing such marking on the front or back of the title page will generally satisfy the conspicuous-place requirement. However, if a country or locality outside China is mentioned elsewhere in the book, in a manner which might mislead the ultimate purchaser as to its origin (e.g., a publisher's address in Maryland, shown on the dust jacket), then the phrase "Printed and Bound in China" must also appear in close proximity to such reference(s). This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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