The tariff classification of a "bonsai" book with accessories, from China.

NY K84242 March 23, 2004 CLA-2-49:RR:NC:SP:234 K84242 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Mr. Steven De Core D & D Customhouse Brokerage Inc. 701 Newark Avenue, Suite LL1 Elizabeth, NJ 07208 RE: The tariff classification of a “bonsai” book with accessories, from China. Dear Mr. De Core: In your letter dated March 12, 2004, you requested a tariff classification ruling on behalf of Wallace of Bridgeport dba Top That, Inc. A sample identified as “Essential Bonsai” was submitted for our examination and is being returned to you as requested. It consists of a paperboard retail display box containing a 128-page illustrated hardbound book together with related accessories. The book explains numerous aspects of the art of cultivating miniature trees or shrubs in pots. The accompanying accessories are intended to help the user get started in this activity. The accessories included are an oval ceramic pot (approximately 6” in maximum diameter by 2½” deep), a small pair of metal bonsai shears (clippers), 2 meters of metal wire (for training one’s tree) and a small ornamental ceramic house figurine. For tariff classification purposes, this product will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book. According to figures included with your inquiry, the value of the book exceeds that of all the other components combined. The book, which refers specifically to the accompanying items but also suggests numerous other helpful materials and supplies, can serve indefinitely as a reference source. Accordingly, the applicable subheading for the complete “Essential Bonsai” kit 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 book contains, on its title page, a printed copyright claim which includes a United States address: 27023 McBean Parkway, #408 Valencia, CA 91355. This triggers the provisions of Section 134.46, Customs Regulations (19 CFR 134.46), which reads: “Marking when name of country or locality other than country of origin appears. In any case in which…the name of any city or location in the United States…appears on an imported article…and that name may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such name, and in at least a comparable size, the name of the country of origin preceded by ‘Made in’, ‘Product of’, or other words of similar meaning.” 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division