HQ 084664: Books

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 084664

                                   September 7, 1989

            CLA-2 CO:R:C:G:  JLJ

            CATEGORY: Classification

            TARIFF NO.: 4901.10.00, 4901.91.00; 4901.99.00; 4903.00.00

            Mr. Oscar S. Zubiri
            1402 Castleworks Lane
            Tarpon Springs, Florida  34689

            RE:  Books

            Dear Mr. Zubiri:

                You inquired about the tariff classification and duty rate
            for books imported from the Philippines.  No samples were
            submitted.

            FACTS:

                You want to know the duty rate for books.  You ask whether
            it differs according to the type of book imported.

            ISSUE:

                What is the tariff classification of books under the
            Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA)?

            LAW AND ANALYSIS:

                All books are duty-free under the HTSUSA.  If the books are
            in single sheets, whether or not folded, they are classified in
            subheading 4901.10.00, HTSUSA.  If they are dictionaries and
            encyclopedias, and serial installments thereof, they are
            classified in subheading 4901.91.00, HTSUSA.  If they are
            children's picture, drawing, or coloring books, they are
            classified in subheading 4903.00.00, HTSUSA.  If they are books
            other than the types already mentioned, they are classified in
            subheading 4901.99.00, HTSUSA.




















                                          -2-


            HOLDING:

                Books are classified in subheading 4901.10.00, HTSUSA, in
            4901.91.00, HTSUSA, in subheading 4901.99.00, HTSUSA, or in
            subheading 4903.00.00, HTSUSA, depending upon the type of a
            book at issue.
                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
















































            6 cc: A.D., N.Y. Seaport
            T. Jones library/peh
            J. Johnson 084664