The tariff classification of a girl’s "nail-art" book with accessories, from China.

NY K85999 May 14, 2004 CLA-2-49:RR:NC:SP:234 K85999 CATEGORY: Classification TARIFF NO.: 4901.99.0092 Mr. Steven De Core D & D Customhouse Brokerage Inc. 701 Newark Avenue, Suite LL1 Elizabeth, NJ 07208 RE: The tariff classification of a girl’s “nail-art” book with accessories, from China. Dear Mr. De Core: In your letter dated April 13, 2004, received here on May 10, 2004, you requested a tariff classification ruling on behalf of Wallace of Bridgeport dba Top That, Inc. A sample identified as a “Nail Art Studio” was submitted for our examination and is being returned to you as requested. It consists of a paperboard retail display box containing a small (3¾” x 5”) 48-page illustrated paperbound book together with related accessories. The book explains how one can decorate and care for one’s fingernails and toenails. The accompanying accessories are intended to help the user get started in this activity. The accessories included are a set of plastic false nails, a foam “toe divider,” a heart-shaped nail buffer, a bottle of pink sparkly nail polish, and a sheet of plastic gems. 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, the value of which exceeds that of all the other components combined. Accordingly, the applicable subheading for the complete “Nail Art Studio” will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books: containing 5 or more pages each, but not more than 48 pages each (excluding covers). 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