The tariff classification of a children’s book with accessory, from Hong Kong & China

NY E86748 September 9, 1999 CLA-2-49:RR:NC:2:234: E86748 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Mr. Ralph M. Navedo Director of Import Services Inter-Maritime Forwarding Co., Inc. 39 Broadway New York, N.Y. 10006 RE: The tariff classification of a children’s book with accessory, from Hong Kong & China Dear Mr. Navedo: In your letter dated August 27, 1999, on behalf of your client, Penguin Putnam, Inc., East Rutherford, New Jersey, you requested a tariff classification ruling. A sample was provided, which will be retained for reference. It is a child’s story book, entitled “Abra Cadabra and the Tooth Witch”, by Nurit Karlin. The book is hard bound, of 18 un-numbered leaves, and measures approximately 9 ½” x 7 ¼” x 3/8”. There is a crescent-shaped cut-out in the front cover, covered by a plastic blister, in which is placed a textile moon-cushion attached to a small pouch. Access to the cushion and pouch is through the back or inside of the front cover, by lifting a paper lid and reaching inside. The lid has instructions printed on it: If you place your tooth in the bag, Abra Cadabra may leave a surprise! The book will be printed in Hong Kong. Blister, cushion and bag will be made in China. Components will be assembled in China and shipped to the United States. The story told in the book is how Abra Cadabra, an apprentice witch who was assigned to be a “helper” to the Tooth Witch, became The Tooth Fairy. This book with its accessories will be considered for tariff purposes “goods put up in sets for retail sale”. The essential character of the set is imparted to it by the book component. The applicable subheading for the set, “Abra Cadabra and the Tooth Witch”, 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. 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