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NY C80421




October 16, 1997

CLA-2-49:RR:NC:2:234 C80421

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0070

Mr. Christopher L. Thayer
Hallmark Cards, Inc.
Kansas City, Missouri 64141

RE: The tariff classification of a "keepsake book and journal", from China.

Dear Mr. Thayer:

In your letter dated October 7, 1997, you requested a tariff classification ruling for a printed book, Item or Style Number 1695WOL1143, entitled, "Love for All Seasons", sub-titled, "A Keepsake Book and Journal". A sample was submitted, which is being returned to you, as requested.

This article is an 80 page hardbound book with inspirational literary works, lined pages for handwritten entries, and envelopes for mementoes and keepsakes. A 3/8" wide satin ribbon tie closure is attached to the open end of the front and back cover, allowing the book to be tied closed. A small ornamental (non-functional) metal key is glued permanently to the front cover. The book measures about 10 1/4" x 8 3/4", and is about 1/2" thick, including the thickness of the covers.

Although the book has secondary features of a diary, and of an album for samples or collections, in our view it is essentially a work of literary text and of pictures.

Note 11 to chapter 48, Harmonized Tariff Schedule of the United States (HTS), provides (with certain exceptions not relevant here) that paper and paperboard printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in chapter 49.

Accordingly, the applicable subheading for this product will be 4901.99.0070, HTS, which provides for: Printed Books..:Other (than certain enumerated kinds): Hardbound books. The rate of duty is 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,

Robert B. Swierupski

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