The tariff classification of a printed book from China

N203597 March 8, 2012 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4901.99.0050 Mr. Richard F. Quis QV Press 2045 Palisades Drive Fullerton, CA 92831 RE: The tariff classification of a printed book from China Dear Mr. Quis: In your letter dated February 2, 2012, you requested a tariff classification ruling. The ruling was requested on a printed book entitled, “Thinking Anew, Harnessing the Power of Belief”, designated as ISBN 978-0-9849076-0-1. The book is designed in the style of a printed publication and a ruled lined composition notebook. The soft cover book consists partly of forty printed pages preceding one hundred-sixty ruled lined pages which are captioned with the words, “Thinking Anew”. It measures approximately 9¾” x 7½”. You state in your letter that the book is for use by mental health professionals as a goal-focused, self-improvement guide to help people change their behavior. The book’s printed pages consist of a title page, copyright page, table of contents, foreword, and introduction which are followed with sections designated as “Daily Writing Examples” and “Your Writing Pages” to provide ideas on how the writer can create a personalized book. The subsequent wide ruled lined pages are utilized by a person to document their written intentions and pledge for recovery. The final page of the book is entitled, “About the Authors”. The book is marketed for sale directly to rehabilitation centers or sold online. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1 and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied in the order of their appearance. The General Rule of Interpretation (GRI) 3 provides for goods that are, prima facie, classifiable in two or more headings. The subject book, “Thinking Anew, Harnessing the Power of Belief”, is classifiable in different headings, i.e., a composition notebook of heading 4820, HTSUS and printed matter of heading 4901, HTSUS. Since no essential character can be determined, the item will be classified according to GRI 3(c) which states that when goods cannot be classified by reference to either GRI 3(a) or 3(b), they will be classified under the heading which occurs last in numerical order among those which equally merit consideration. The submitted prototype, “Thinking Anew, Harnessing the Power of Belief” is being returned to you as requested. The applicable subheading for the printed book entitled, “Thinking Anew, Harnessing the Power of Belief”, will be 4901.99.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other (than certain specified kinds): Technical, scientific and professional books. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division