The tariff classification of books from the Netherlands.
Issued July 24, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4904.00.0040, 4901.99.0040
Product description
The applicable subheading for the bibles, and for hymn books not containing music, will be 4901.99.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed bibles, testaments, prayer books and other religious books. The rate of duty will be free.
CBP rationale
The applicable subheading for the bibles, and for hymn books not containing music, will be 4901.99.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed bibles, testaments, prayer books and other religious books. The applicable subheading for hymn books containing music will be 4904.00.0040, HTS, which provides for other (than certain enumerated) music, printed or in manuscript, whether or not bound or illustrated.
Full text
NY B87010 July 24, 1997 CLA-2-49:RR:NC:SP:234 B87010 CATEGORY: Classification TARIFF NO.: 4901.99.0040; 4904.00.0040 Mr. Jeroen Hondeman The Netherlands Chamber of Commerce 2015 South Park Place, Suite 110 Atlanta, GA 30339 RE: The tariff classification of books from the Netherlands. Dear Mr. Hondeman: In your letter dated June 24, 1997, on behalf of Jongbloed Printers & Binders (Leeuwarden, Netherlands), you requested a tariff classification ruling. Samples were not submitted, but the items in question are adequately described as bibles and hymn books printed on lightweight paper. The applicable subheading for the bibles, and for hymn books not containing music, will be 4901.99.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed bibles, testaments, prayer books and other religious books. The rate of duty will be free. The applicable subheading for hymn books containing music will be 4904.00.0040, HTS, which provides for other (than certain enumerated) music, printed or in manuscript, whether or not bound or illustrated. The rate of duty will be free. 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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