L81921 L8 Ruling Active

The tariff classification of a history book packaged with related printed artifacts, from China.

Issued January 26, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4901.99.0093

Headings: 4901

Product description

It consists of a 140-page paperbound book, entitled “Lincoln’s Last Night,” put up for retail sale together with a small paperboard folder containing printed reproductions of related historical documents. Although the sample book is a mock-up with blank pages, we understand that the actual imported version will contain text giving an account of the last hours of President Abraham Lincoln’s life. The accompanying documents, some of which are said to have been in Lincoln’s wallet at the time he was assassinated, include newspaper clippings, a Confederate $5 bill, a playbill from Ford’s Theatre, and a handwritten text of the Gettysburg Address.

CBP rationale

The applicable subheading for the complete “Lincoln’s Last Night” kit will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books, brochures, leaflets and similar printed matter: Containing 49 or more pages each.

Full text

NY L81921 January 26, 2005 CLA-2-49:RR:NC:SP:234 L81921 CATEGORY: Classification TARIFF NO.: 4901.99.0093 Ms. Nancy Dominioni Penguin Group (USA) Inc. 405 Murray Hill Parkway East Rutherford, NJ 07073-2136 RE: The tariff classification of a history book packaged with related printed artifacts, from China. Dear Ms. Dominioni: In your letter dated January 10, 2005, you requested a tariff classification ruling. A sample was submitted for our examination. It consists of a 140-page paperbound book, entitled “Lincoln’s Last Night,” put up for retail sale together with a small paperboard folder containing printed reproductions of related historical documents. Although the sample book is a mock-up with blank pages, we understand that the actual imported version will contain text giving an account of the last hours of President Abraham Lincoln’s life. The accompanying documents, some of which are said to have been in Lincoln’s wallet at the time he was assassinated, include newspaper clippings, a Confederate $5 bill, a playbill from Ford’s Theatre, and a handwritten text of the Gettysburg Address. The applicable subheading for the complete “Lincoln’s Last Night” kit will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books, brochures, leaflets and similar printed matter: Containing 49 or more pages each. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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