The tariff classification of a book and activity set from China.
Issued July 8, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4901.99.0070
Headings: 4901
GRI rules applied: GRI 3(b)
Product description
The hard-covered book, entitled "Discover the World of North American Indians," contains eleven pages printed with textual matter illustrated both with conventional drawings and "pop-up" paperboard constructs. The inside of the back cover incorporates a blister pack containing materials to be used in three arts-and-crafts construction projects (totem pole, Kachina doll and Indian clay pot), for which instructions are provided on the last page of the book. The materials are clay; a rubber stamp pad, with three stamps; a paint brush with two small pots of color; and a number of printed paper cut-outs. With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find that the above-described items constitute "goods put up in sets for retail sale," and that the essential character of the set is imparted by the book. Accordingly,
CBP rationale
the applicable subheading for the "Discover the World of North American Indians" book/activity kit will be 4901.99.0070, HTS, which provides for other (than certain enumerated) printed hardbound books.
Full text
NY A85281 July 8, 1996 CLA-2-49:RR:NC:GI:234 A85281 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Ms. Karen Catania Compass Productions 200 East Ocean Blvd., Suite 360 Long Beach, California 90802 RE: The tariff classification of a book and activity set from China. Dear Ms. Catania: In your letter dated June 25, 1996, you requested a tariff classification ruling. A sample identified as a children's activity pop-up book was submitted and is being returned to you as requested. The hard-covered book, entitled "Discover the World of North American Indians," contains eleven pages printed with textual matter illustrated both with conventional drawings and "pop-up" paperboard constructs. The inside of the back cover incorporates a blister pack containing materials to be used in three arts-and-crafts construction projects (totem pole, Kachina doll and Indian clay pot), for which instructions are provided on the last page of the book. The materials are clay; a rubber stamp pad, with three stamps; a paint brush with two small pots of color; and a number of printed paper cut-outs. With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find that the above-described items constitute "goods put up in sets for retail sale," and that the essential character of the set is imparted by the book. Accordingly, the applicable subheading for the "Discover the World of North American Indians" book/activity kit will be 4901.99.0070, HTS, which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling 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 the ruling, contact National Import Specialist Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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