HQ 089388: C;assification of a book

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 089388
                          July 12, 1991


CLA-2 CO:R:T:C 089388 jlj

CATEGORY: Classification

TARIFF NO.: 4901.99.0075

Ms. Penny L. Elliott
Chersar Services Inc.
P. O. Box 3025
Sarnia, Ont. N7T 7M1
Canada

RE: C;assification of a book

Dear Ms. Elliott:

     In your letter of April 23, 1991, you requested a tariff
classification ruling under the Harmonized Tariff Schedule of the
United States (HTSUSA) for a paperbound book imported from
Canada.  You submitted a sample along with your letter.

     The book is entitled "What's the Duty?  The 1991 Smart
Shopper's Guide to Bringing Goods Back to Canada."  It contains
information designed to assist Canadian shoppers with purchases
from abroad.  It is printed and bound in a printed paperboard
cover.  It measures 21.5 centimeters by 14 centimeters.

     This book is classified under subheading 4901.99.0075,
HTSUSA, in the provision for printed books: other: other: other:
other: other: rack size paperbound books.  It is free of duty.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division