The tariff classification of a book set, from Taiwan
Issued December 5, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4901.99.0093
Headings: 4901
GRI rules applied: GRI 3(b)
Product description
The sample is a spiral bound, paper covered, book of fifty eight (58) numbered pages, measuring about 8 1/2" x 6 1/2", the rear paperboard cover of which extends an additional 3" below the printed pages. To this portion of the rear cover is attached, on its front face, a set of six (6) small bottles of non-toxic, waterbased nail polish, in as many colors. Each bottle contains .18 fl. oz., or 5.5 ml of polish, stated to be products of the U.S. The book contains illustrations of and instructions for painting various designs on fingernails, using the attached polish, or other polish, when the original supply is consumed. The book and polish, put up in this way, constitutes "goods put up in sets for retail sale", within the intendment of General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS). The essential character of the set is imparted by the book, "Nail Art".
Full text
NY C82154 December 5, 1997 CLA-2-49:RR:NC:2:234 C82154 CATEGORY: Classification TARIFF NO.: 4901.99.0093 Ms. Jessica N. Everhart L.E. Coppersmith 1599 Grandview Drive So. San Francisco, California 94080 RE: The tariff classification of a book set, from Taiwan Dear Ms. Everhart: In your letter, undated, received here November 24, 1997, on behalf of your client, Klutz, Inc., Palo Alto, California, you requested a tariff classification ruling for a book set entitled, "Nail Art". A sample was submitted, and will be retained for reference. The sample is a spiral bound, paper covered, book of fifty eight (58) numbered pages, measuring about 8 1/2" x 6 1/2", the rear paperboard cover of which extends an additional 3" below the printed pages. To this portion of the rear cover is attached, on its front face, a set of six (6) small bottles of non-toxic, waterbased nail polish, in as many colors. Each bottle contains .18 fl. oz., or 5.5 ml of polish, stated to be products of the U.S. The book contains illustrations of and instructions for painting various designs on fingernails, using the attached polish, or other polish, when the original supply is consumed. The book and polish, put up in this way, constitutes "goods put up in sets for retail sale", within the intendment of General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS). The essential character of the set is imparted by the book, "Nail Art". The applicable subheading for this product will be 4901.99.0093,(HTS), which provides for: Other (than certain enumerated) printed books, containing 49 or more pages each (excluding covers). The rate of duty 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, Robert B. Swierupski Director National Commodity Specialist Division
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