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NY 882389

February 11, 1993

CLA-2-49:S:N8:234 882389


TARIFF NO.: 4901.99.0092

Mr. Jim McNamara
Rudolph Miles & Sons, Inc.
P.O. Box 1388
McAllen, Texas 78501

RE: The tariff classification of a spiral-bound book of printed cards from Mexico.

Dear Mr. McNamara:

In your letter dated Jan. 18, 1993, on behalf of your client, Spiral Binding, of Totowa, New Jersey, you requested a tariff classification ruling.

A sample was submitted, which will be retained for reference. It is a set of twenty two (22) numbered printed cards, printed on both sides, measuring 3 1/2 x 2 1/2 inches. The cards are printed with text and pictures which are intended to be used in a phonetically based system of teaching reading, as a supplement to audiotapes.

As imported these cards will be in book form: hole-punched along one edge and spiral bound, similar to the type of binding often used in making calendars.

The applicable subheading for the bound book of cards, as described, 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 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 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

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