The tariff classification of a book from Hong Kong packaged with a glass-bead bag from China.
Issued March 17, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4901.99.0070, 7018.90.5000
Product description
It consists of a 96-page hardbound book and a small glass-bead bag put up together for retail sale in a printed paperboard gift box. The text of the book concerns the history, culture and beliefs of the Algonquin Indians of North America, with an emphasis on how their concepts of friendship and relationships might be applied to everyday life in the present day. The accompanying bag, which measures about 3 1/2 inches square, is made entirely of small glass beads strung on thread. It represents the “friendship bag” customarily used by the Algonquins to hold gifts given at powwows, as explained in the book. Although the Algonquins’ use of “friendship bags” is discussed in one segment of the book, we find that reading the book and using the accompanying bag would constitute or fulfill two different needs or activities for the purchaser of the “pack.” Consequently, the components do not qualify for tariff treatment as “goods put up in sets for retail sale,” and will be classified separately.
CBP rationale
The applicable subheading for the book will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed hardbound books. The applicable subheading for the bag will be 7018.90.5000, HTS, which provides for glass beads.
Full text
NY D88823 March 17, 1999 CLA-2-49:RR:NC:SP:234 D88823 CATEGORY: Classification TARIFF NO.: 4901.99.0070; 7018.90.5000 Mr. Simon Eaton The Ivy Press Limited 2/3 St. Andrews Place Lewes, East Sussex BN7 1UP ENGLAND RE: The tariff classification of a book from Hong Kong packaged with a glass-bead bag from China. Dear Mr. Eaton: In your letter dated March 1, 1999, you requested a tariff classification ruling. A pre-production sample of “The Friendship Pack” was submitted and will be retained for reference. It consists of a 96-page hardbound book and a small glass-bead bag put up together for retail sale in a printed paperboard gift box. The text of the book concerns the history, culture and beliefs of the Algonquin Indians of North America, with an emphasis on how their concepts of friendship and relationships might be applied to everyday life in the present day. The accompanying bag, which measures about 3 1/2 inches square, is made entirely of small glass beads strung on thread. It represents the “friendship bag” customarily used by the Algonquins to hold gifts given at powwows, as explained in the book. Although the Algonquins’ use of “friendship bags” is discussed in one segment of the book, we find that reading the book and using the accompanying bag would constitute or fulfill two different needs or activities for the purchaser of the “pack.” Consequently, the components do not qualify for tariff treatment as “goods put up in sets for retail sale,” and will be classified separately. The applicable subheading for the book will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free. The applicable subheading for the bag will be 7018.90.5000, HTS, which provides for glass beads...and articles thereof...: other: other. The rate of duty will be 6.6%. We note that the sample pack is not marked to indicate the countries of origin. When imported into the United States, it will be required to be so marked (e.g., “Book Printed in Hong Kong; Bag Made in China”), legibly, in a conspicuous place and in a manner sufficiently permanent to reach the ultimate purchaser. Since you state that the pack will be shrink-wrapped, this information must be on, or visible through, the shrink wrap. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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