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NY L81921

January 26, 2005

CLA-2-49:RR:NC:SP:234 L81921


TARIFF NO.: 4901.99.0093

Ms. Nancy Dominioni
Penguin Group (USA) Inc.
405 Murray Hill Parkway
East Rutherford, NJ 07073-2136

RE: The tariff classification of a history book packaged with related printed artifacts, from China.

Dear Ms. Dominioni:

In your letter dated January 10, 2005, you requested a tariff classification ruling.

A sample was submitted for our examination. It consists of a 140-page paperbound book, entitled “Lincoln’s Last Night,” put up for retail sale together with a small paperboard folder containing printed reproductions of related historical documents. Although the sample book is a mock-up with blank pages, we understand that the actual imported version will contain text giving an account of the last hours of President Abraham Lincoln’s life. The accompanying documents, some of which are said to have been in Lincoln’s wallet at the time he was assassinated, include newspaper clippings, a Confederate $5 bill, a playbill from Ford’s Theatre, and a handwritten text of the Gettysburg Address.

The applicable subheading for the complete “Lincoln’s Last Night” kit will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books, brochures, leaflets and similar printed matter: Containing 49 or more pages each. 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.


Robert B. Swierupski

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