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The tariff classification of miniature printed books from Ireland.
Issued May 23, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R01865 (May 23, 2005)
Tariff classification
HTS codes: 4901.99.00
Headings: 4901
Product description
You describe the goods in question as various “little books” made by the company Real Ireland, and bearing titles such as “Irish Pubs,” “Irish Whiskies,” “Irish Writers,” “Irish Recipes,” “Irish Proverbs,” etc. The books are said to contain printed illustrations and text referencing topics of interest related to Ireland. They are all pocket-sized paperback books measuring approximately 9 cm in width by 12 cm in length.
CBP rationale
The applicable subheading for the above-described books will be 4901.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books, brochures, leaflets and similar printed matter.
Full text
NY R01865 May 23, 2005 CLA-2-49:RR:NC:SP:234 R01865 CATEGORY: Classification TARIFF NO.: 4901.99.00 Miss Emma Hipwell O’Carroll’s Irish Epicurean Trading LTD Blainroe Upper Wicklow Co. Wicklow Ireland RE: The tariff classification of miniature printed books from Ireland. Dear Miss Hipwell: In your letter dated April 28, 2005, you requested a tariff classification ruling on behalf of Real Ireland. You describe the goods in question as various “little books” made by the company Real Ireland, and bearing titles such as “Irish Pubs,” “Irish Whiskies,” “Irish Writers,” “Irish Recipes,” “Irish Proverbs,” etc. The books are said to contain printed illustrations and text referencing topics of interest related to Ireland. They are all pocket-sized paperback books measuring approximately 9 cm in width by 12 cm in length. The applicable subheading for the above-described books will be 4901.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books, brochures, leaflets and similar printed matter. 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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