The tariff classification of a book and activity set, froman unspecified country.
Issued June 19, 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, entitled "Discover the World of Ancient Greece", of fifteen un-numbered pages. The book is essentially textual, and is profusely illustrated with conventional drawings and with "pop-up" paperboard constructs. Accompanying the book is a group of materials to be used in three projects, for which instructions are given on the last page of the book. The materials are clay; a rubber stamp pad, with two stamps; a watercolor brush with two small pots of color; and various paper cut-outs to be used to construct a Greek helmet and a Greek temple. The sample is considered to be "goods put up in sets for retail sale", meeting certain statutory definitions, and will be classified in a single provision: that which describes the component which imparts the essential character to the set.
CBP rationale
The applicable subheading for "Discover the World of Ancient Greece", 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 84524 June 19, 1996 CLA-2-49:RR:NC:GI:234 A 84524 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Ms. Karen Catania Compass Productions 211 East Ocean Blvd., Suite 360 Long Beach, California 90802 RE: The tariff classification of a book and activity set, from an unspecified country. Dear Ms. Catania: In your letter dated June 4, 1996, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. The sample is a hard-covered book, entitled "Discover the World of Ancient Greece", of fifteen un-numbered pages. The book is essentially textual, and is profusely illustrated with conventional drawings and with "pop-up" paperboard constructs. Accompanying the book is a group of materials to be used in three projects, for which instructions are given on the last page of the book. The materials are clay; a rubber stamp pad, with two stamps; a watercolor brush with two small pots of color; and various paper cut-outs to be used to construct a Greek helmet and a Greek temple. The sample is considered to be "goods put up in sets for retail sale", meeting certain statutory definitions, and will be classified in a single provision: that which describes the component which imparts the essential character to the set. The applicable subheading for "Discover the World of Ancient Greece", 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 will be Free. The sample submitted is not marked to indicate its country of origin. When the merchandise is imported, it will be required to be marked, in its condition as imported, with the name of its country of origin, printed legibly in a conspicuous place, by a method sufficiently permanent so as to reach the ultimate purchaser in the United States. You asked for a classification ruling for a similar "title", "Discover the World of North American Indians". A sample of that article was not submitted. While it is probable that, if it is like the sample here considered, in all material respects, the same classification would be applicable, we cannot so rule without examining that article. 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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