The tariff classification of a religious book from Israel

N361813 June 18, 2026 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0040 Chaim Greenzeig Orot Ludaica LLC 6701 Franklin St Hollywood, FL 33024 RE: The tariff classification of a religious book from Israel Dear Mr. Greenzeig: In your letter dated May 26, 2026, you requested a tariff classification ruling on a printed religious book. D escription and a sample were submitted for our review. In your ruling request, you indicate the goods consist of traditional Hebrew items, specifically prayer books, religious books, Bibles, and religious books intended for prayer and study. However, we only received one sample, which you identified as the “Hebrew Book of Psalms (Tehillim).” This ruling will be based on the sample we received. The item under consideration is a softcover book, which you identified as the “Hebrew Book of Psalms (Tehillim).” The book contains 128 pages of Hebrew text, features a faux leather cover made of polyurethane, and measures approximately 8.25 cm x 11.5 cm. According to the website sefaria.org, a non-profit, open-source digital library, “Psalms (“Tehillim”), the first book of the section in the Hebrew Bible called Writings, is an anthology of 150 poems attributed to King David and to others. It includes songs of praise to God, laments of communal or personal tragedy, and expressions of anger, despair, hope, and gratitude. Psalms are prevalent throughout Jewish liturgy and commonly recited as an independent form of prayer. They are often sung or chanted.” The applicable subheading for the book, “Hebrew Book of Psalms (Tehillim),” will be 4901.99.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, Bibles, testaments, prayer books and other religious books. The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Susana Li at susana.y.li@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division