4901.99.00.40 - Bibles, testaments, prayer books and other religious books

HTS code 4901.99.00.40 specifically classifies Bibles, testaments, prayer books, and other religious books. This category is reserved for printed materials whose primary purpose is the dissemination of religious texts or teachings, regardless of their binding or format, as long as they fall within the broader scope of printed books.

This classification is distinguished from its siblings by its explicit religious nature. For instance, it does not encompass technical, scientific, or professional books (4901.99.00.50), nor does it include art or pictorial books, which are classified separately. The defining characteristic here is the content's religious significance and purpose.

As this is a leaf node within the HTS database, there are no further subcategories. Therefore, the classification hinges entirely on the definitive identification of the printed material as a religious text. Importers should ensure that the content is demonstrably religious in nature to correctly apply this tariff code.