The tariff classification of book-figurine-paint packs, from China

NY D86664 January 14, 1999 CLA-2-49:RR:NC:2:234 D86664 CATEGORY: Classification TARIFF NO.: 4901.99.0070; 9503.49.0025; 3213.10.0000 Mr. John Lewis Safari Limited Box 630685 Miami, Florida 33163 RE: The tariff classification of book-figurine-paint packs, from China Dear Mr. Lewis: In your letter dated January 6, 1999, you requested a tariff classification ruling for certain assembled products, imported in "packs". Samples were submitted, which will be retained for reference. The samples are described as follows: GROWING UP CALF (Item 3570-40) consists of a book printed in Italy and two hand-painted plastic figurines (a belled cow and a calf) made in China. The book is shipped from Italy to China where the final packaging is performed before final export to the United States. TREE LIFE-COLOR AND DISCOVER PACK (Item 3512-40) consists of a book printed in Singapore, a paint set of six colors and brush made in China, and two plastic unpainted figures of tree frogs made in China. The book is shipped from Singapore to China where the final packaging is undertaken before final export to the United States. The "final packaging" in both cases is clear plastic, with headers printed with appropriate information, including countries of origin of the components, ready for sale at retail. The issue of interest to your firm is "whether the merchandise is classifiable, as a whole, in subheading 9503.70 as other toys, put up in sets or outfits or is classifiable in other various subheadings applicable to the components themselves." These packs will not be classifiable, as a whole, in subheading 9503.70. They will be classifiable in other various subheadings applicable to the components themselves. The applicable subheading for the books will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) printed books: Hardbound books. The rate of duty is Free. The applicable subheading for the figurines (cow, calf, tree frogs) will be 9503.49.0025, HTS, which provides for: Toys representing animals. The rate of duty is Free. The applicable subheading for the paint set of six colors and a brush will be 3213.10.0000, which provides for: Colors in sets. The rate of duty will be 6.5 percent on the (value of) the entire set. 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