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