The tariff classification of "Magic Funstation" set, from China
Issued May 21, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4901.99.0070
Headings: 4901
Product description
The sample is a hard covered book (with spiral binding mechanism) of forty seven (47) numbered pages, entitled "Magic Funstation". It is dedicated to "magic" of the parlor game kind, and has chapters on such aspects of this subject as "Card Sharp", "Wand Wizardry", "Dice Deceptions", etc. Accompanying the book are "tools of the trade", packaged in a clear plastic container which is permanently affixed to the inside of the back cover. These "tools" include a deck of cards, a magic wand, three dice, a kerchief, poker chips, etc. These articles will be used to perform tricks as described and illustrated in the book. The "Magic Funstation" is, for tariff purposes, "goods put up in sets for retail sale", and is classifiable according to the identity of that component which imparts its essential character, the printed book.
CBP rationale
The applicable subheading for "Magic Funstation" as described will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books: Other (than certain enumerated kinds): Hardbound books.
Full text
A 83646 May 21, 1996 CLA-2-49:RR:NC:GI:234 A 83646 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Ms. Julie Kim Customs Liaison Inter-Maritime Forwarding Company, Inc. 156 William Street New York, N.Y. 10038-2689 RE: The tariff classification of "Magic Funstation" set, from China Dear Ms. Kim: In your letter dated May 9, 1996, on behalf of your client, The Putnam Berkley Group, Inc., East Rutherford, New Jersey, you requested a tariff classification ruling. A sample was submitted, which will be returned to you, as requested. The sample is a hard covered book (with spiral binding mechanism) of forty seven (47) numbered pages, entitled "Magic Funstation". It is dedicated to "magic" of the parlor game kind, and has chapters on such aspects of this subject as "Card Sharp", "Wand Wizardry", "Dice Deceptions", etc. Accompanying the book are "tools of the trade", packaged in a clear plastic container which is permanently affixed to the inside of the back cover. These "tools" include a deck of cards, a magic wand, three dice, a kerchief, poker chips, etc. These articles will be used to perform tricks as described and illustrated in the book. The "Magic Funstation" is, for tariff purposes, "goods put up in sets for retail sale", and is classifiable according to the identity of that component which imparts its essential character, the printed book. The applicable subheading for "Magic Funstation" as described will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books: Other (than certain enumerated kinds): Hardbound books. The rate of duty is 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
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