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NY 855173

AUG 22 1990

CLA-2-49:S:N1:234 855173


TARIFF NO.: 4901.99.00; 8524.23.1040; 8448.59.5000

Ms. Tania Price
Tania Price Productions
28 Masons Court
Guelph, Ontario, Canada N1G 3G9

RE: The tariff classification of books, video tapes, and wooden handles from Canada.

Dear Ms. Price:

In your letters dated July 20 and 31, 1990, you requested a tariff classification ruling on three kinds of merchandise. Descriptive literature was submitted and will be retained for reference.

"The Machine Knitter's Guidebooks" (Levels 1 and 2) are educational home study manuals designed to help users of domestic knitting machines learn to knit in an independent and productive manner. The submitted literature does not state the number of pages or type of covers present, but notes that both guidebooks "have a bookstand incorporated within the binding for easy practical use."

The applicable subheading for the guidebooks will be 4901.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books. The rate of duty will be free.

"The Machine Knitter's Video, Level 1" is said to be a 105- minute video which presents demonstrations of the knitting techniques described in the level 1 guidebook. Since the format of this video was not specified, we are assuming it is a standard VHS video cassette tape.

The applicable subheading for the video will be 8524.23.1040, HTS, which provides for magnetic video tape recordings of a width not exceeding 16 mm, in cassettes. The rate of duty will be 0.66 cent per linear meter.

The "Rhandle" and the "C Rhandle" are wooden handles especially designed to be attached to the ribber carriages of home knitting machines in order to allow the operators to knit with their arms in a lower, more comfortable position, without having to stand.

The applicable subheading for the "Rhandle" and the "C Rhandle" will be 8448.59.5000, HTS, which provides for accessories of knitting machines. The rate of duty will be 4.4%.

Goods classifiable under subheadings 8524.23.1040 and 8448.59.5000, HTS, which have originated in the territory of Canada, will be entitled to a 0.5 cent per linear meter and 2.6% rate of duty, respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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