NY 865038: The tariff classification of a child's reading book, fromthe United Kingdom.

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.

                        
                              NY 865038

                             JUL 22 1991



CLA-2-49:S:N1:234 865038  

CATEGORY:  Classification

TARIFF NO.: 4901.99.0091 
 
Mr. Gary C. Wharton
Omco, Inc.
3040 Charlevoix Dr. S.E.
Grand Rapids, Michigan 49546-7091

RE:  The tariff classification of a child's reading book, from
the United     Kingdom.

Dear Mr. Wharton:

     In your letter dated June 26, 1991, to the District Director
of Customs, Detroit, Michigan, you requested a tariff
classification ruling.       
  
     A sample was furnished, which will be retained for
reference.  It is a cloth book, entitled, "God Bless", and sub-
titled, "A Dean's Rag Book".  It consists of four leaves of
cotton cloth, printed on all surfaces with pictures and with the
text of a child's prayer.  It is suitably marked on the back leaf
(cover) with country of origin, "Made in Great Britain".

     The applicable subheading for the "God Bless" cloth
children's reading book will be 4901.99.0091, Harmonized Tariff
Schedule of the United States (HTS), which provides for: Other
(than certain enumerated) printed books, containing not more than
4 pages each (excluding covers).  The rate of duty will be Free. 
 

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).







     
     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport