Books

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