The tariff classification of a looseleaf cookbook fromCanada.

NY 859094 JAN 07 1991 CLA-2-49:S:N1:234 859094 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Ms. Dale G. Vander Yacht Border Brokerage Company P.O. Box B Blaine, Washington 98230 RE: The tariff classification of a looseleaf cookbook from Canada. Dear Ms. Vander Yacht: In your letter dated December 13, 1990, on behalf of your client, Round the World Books Inc. (Toronto, Canada), you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a three-ring looseleaf binder with a stiff paperboard cover printed with a picture of various fresh foods and the title, "World's Best Recipes." This binder is accompanied by several 32-page booklets, each of which is printed with recipes for a particular group of dishes, e.g., "Casseroles & Stews," "Fish & Seafood," etc. There is also a set of tabbed paper dividers printed with indexes and general information. Both the booklets and the dividers are hole-punched so that they will fit into the binder. You indicate that while all of these components will be imported in the same shipment, they will be in unassembled form, i.e, with the empty binders in one box and the inserts in separate boxes. Following importation, they will be assembled into a given number of complete cookbooks. The applicable subheading for the unassembled looseleaf cookbooks will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for printed hardbound books. 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