The tariff classification of an activity book, from HongKong

B 80513 December 31, 1996 CLA-2-49:RR:NC:2:234 B 80513 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Ms. Catherine F. Winfrey Fritz Companies, Inc. 3327 N. 7th Trafficway Kansas City, Kansas 66115 RE: The tariff classification of an activity book, from Hong Kong Dear Ms. Winfrey: In your letter dated December 17, 1996, on behalf of your client, Scholastic, Inc., 555 Broadway, New York, N.Y. 10012-3999, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. The sample is an unprinted book of six (6) leaves, not counting covers, of thick paperboard (1.3 mm), which, in its condition as imported, will be printed with the story "Little Red Riding Hood". Attached to the book will be four (4) "finger puppets" which are used in telling the story. The finger puppets may be used by an adult reading the story to a child, or by the child himself/herself to add to the entertainment value of the story. The imported article constitutes "goods put up in sets for retail sale", whose essential character will be imparted by the printed book. The applicable subheading for the imported activity book described will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) printed books, hardbound. 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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division