C;assification of a book

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