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NY J81366




February 26, 2003

CLA-2-49:RR:NC:SP:234 J81366

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0050

Mr. Mike Rafferty
Mercedes-Benz U.S. International, Inc.
P.O. Box 100
Tuscaloosa, AL 35403-0100

RE: The tariff classification of vehicle owner’s manuals from Germany.

Dear Mr. Rafferty:

In your undated letter received here on February 20, 2003, you requested a tariff classification ruling.

A sample was submitted and is being returned to you as requested. It is a collection of 9 different small printed paperbound books packed together in a folding leather case with snap closure. The books comprise a multi-volume “operator manual” included with every new motor vehicle sold by your company. The books are printed mostly with technical information intended to educate the end user about the vehicle’s operation as well as the proper function of the various systems and options. You state that this particular set of manuals will be imported to be sold with “ML Class” automobiles produced in your vehicle-manufacturing facility at a foreign trade zone in Vance, Alabama. You state further that the encased set will be imported as submitted to our office “with only the addition of one component, which explains the functionality of the radio that is ultimately installed in the vehicle.” It is understood that the complete encased set is meant to accompany a single vehicle, and is not intended to be split up for multiple use.

We note that the folding case, which is embossed with the Mercedes-Benz logo, appears to be sized and shaped to hold snugly the set of books it contains. The case is suitable for long-term use by the vehicle owner to protect the manuals and keep them together in one convenient place. As such, and in accordance with General Rule of Interpretation 5(a) of the Harmonized Tariff Schedule of the United States (HTS), the case will be classified with its contents.

Accordingly, the applicable subheading for the operator manuals in leather case will be 4901.99.0050, HTS, which provides for printed technical, scientific and professional books. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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