April 25, 2007 CBP Bulletin Notice on Printed Books
In the April 25, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 18), CBP published a notice proposing to modify a classification ruling and revoke a treatment as follows:
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Proposed modification of ruling; proposed revocation of treatment. CBP is proposing to modify a ruling on the classification of printed books. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed ruling modification, or any party involved with a substantially identical transaction, should advise CBP by May 25, 2007, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
In addition, CBP states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Printed books. The book at issue is a 38 page paperback measuring five and a half inches by eight and a half inches, entitled "What's the Duty? The 1991 Smart Shopper's Guide to Bringing Goods Back to Canada."
CBP is proposing to issue HQ W968178 in order to modify HQ 089388, and reclassify the book in subheading 4901.99.0092 as "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers)" rather than in subheading 4901.99.0075 as "printed books: other: other: other: other: rack size paperbound books."
CBP proposes this change as a correction, based on the view that the subject book is too large to be "rack size," and to bring the merchandise into accordance with a ruling on similar merchandise. Neither the HTS nor the Explanatory Notes (ENs) offer any definition of ''rack size paperbound books," however, trade sources indicate that the American mass-market paperback, referred to as "rack size," is approximately 6 3&8260;4 inches -7 inches by 4 1&8260;8 or 4 1&8260;4 inches, and "easily fits in the back pocket of a pair of jeans."
Furthermore, the classification of substantially similar merchandise was addressed in HQ 967939, dated April 21, 2006. The 5 1&8260;2 by 8 1&8260;2 paperback book at issue is substantially similar in construction and function to the 5 x 8 printed book in HQ 967939. Although different topics and slightly different lengths, both are quick reference books, and are approximately the same size.
CBP is now of the view that the proper classification for the paperback printed book at issue should be subheading 4901.99.0092, which provides for "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers)."
proposed: 4901.99.0092, duty-free ; current: 4901.99.0075, duty-free
April 25, 2007 CBP Bulletin (Vol. 41, No.18) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/