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NY B83119




April 2, 1997

CLA-2-49:RR:NC:2:234 B 83119

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0092

Mr. Stephen W. Marlow
Tower Group International
205 West Service Road
Champlain, N.Y. 12919

RE: The tariff classification of printed books, from Singapore.

Dear Mr Marlow:

In your letter dated March 11, 1997, to U.S. Customs at Champlain, New York, on behalf of your client, Somerville House, Toronto, Ontario, Canada, you requested a tariff classification ruling. Two samples were submitted, which will be retained for reference. A letter provided by the exporter, which you advise is "attached as Exhibit B", was not found.

The two sample books are paperboard covered, spiral bound, printed books, which are marked as numbers 1 and 2 of a series, entitled, "Eye to Eye Books". Sample 1 is titled, "Snakes and Lizards"; sample 2 is titled, "Insects and Spiders". Each contains 32 pages of conventional text and pictures, plus 4 pages of pictures, each printed twice, side by side, intended to be removed from the book. Each sample is about 8" high and 8 1/2" wide.

Bound inside the front cover of each book is a paperboard "StereoFocus (tm) Viewer", each containing two lenses of clear plastic. The viewer is to be used to see "stereoscopic images" of the pictures which are removed from the back section of the book. Those pictures are of snakes and lizards, and of insects and spiders.

The applicable subheading for this product will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated, printed) books: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). 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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733.

Sincerely,

Gwenn Klein Kirschner

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