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NY C80541




October 16, 1997

CLA-2-49:RR:NC:2:234 C80541

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0070

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

RE: The tariff classification of a book, 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 1495VBO2623, entitled, "Memories of the Heart", sub-titled, "A Collection of Stories and Art from the Hearts of Hallmark Artists". A sample was submitted, which is being returned to you, as requested.

The sample is a spiral bound book with hard covers, measuring 7 1/2" x 7", and 3/8" in thickness, including the thickness of the covers. It has a punched metal cover laminated to a 2mm paperboard, and a 2mm paperboard back cover. It contains 60 color pages of various collections of individual works by Hallmark artists, with accompanying texts, expressing some of their best-loved moments, places and people. Various pages within the book contain lines for the recipient to add his or her own best loved memories.

Although the book has secondary features of a diary, 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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