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Classification of imported books over 100 years old for customs duty under Heading No. 97.06 vs. Heading No. 49.01. Analysis: The petitioner, an Importer and Dealer in books, raised concerns about the classification of books over 100 years old for customs duty. The petitioner argued that such books should be classified under Heading No. 49.01 as printed books, which are duty-free, rather than under Heading No. 97.06, which attracts 100% customs duty. The petitioner contended that printed books covered by Chapter 49 of the Customs Tariff Act remain books forever and cannot be considered antiques even after exceeding 100 years. However, the court noted that the classification of a book as an antique or a printed book depends on various factors such as its age, character, trade treatment, price, and special or antique value. The court emphasized that the determination of whether a book falls under Heading No. 97.06 or Heading No. 49.01 should be made by the customs authorities based on evidence and specific book details, rather than in a general or abstract manner. The court highlighted that Chapter 49 of the Customs Tariff Act itself makes an exception for antiques over 100 years old, indicating that printed books can be classified as antiques. The court rejected the petitioner's argument that all printed books, regardless of age, should be classified under Heading No. 49.01. The court emphasized that the classification of a book as an antique or a printed book should be based on specific evidence and facts related to the book in question, including its age, trade treatment, and value. The petitioner sought to set aside communications stating that printed books are not excluded from the tariff entry for antiques over 100 years old. However, the court found that the communications accurately reflected the tariff entries and did not specifically exclude printed books from the category of antiques. The court reiterated that the classification of a book as an antique or a printed book should be determined based on specific evidence and facts related to the book at the time of import. Ultimately, the court dismissed the petition, ruling that there was no basis for interference at that stage. The court emphasized that the classification of imported books as antiques or printed books for customs duty would need to be decided by the customs authorities based on the specific characteristics and evidence related to each book at the time of import. The petitioner could raise relevant contentions during the customs adjudication process, including alternative classification under different tariff headings.
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