The tariff classification of a children’s book from China

N014221 August 13, 2007 CLA-2-49:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4901.99.0070, 7117.19.9000 Ms. Marianella Tomasio Innovative Kids 18 Ann Street Norwalk, CT 06854 RE: The tariff classification of a children’s book from China Dear Ms. Tomasio: In your letter dated July 13, 2007, you requested a tariff classification ruling. A sample of a children’s board book entitled “Willow Becomes Brave” was submitted for our examination and will be returned to you as requested. The sixteen page book, bound between paperboard covers, is printed with a children’s story in the form of a continuous narrative accompanied by illustrations. The story depicts Willow, the new fairy, earning her glowing star as she became known as the Fairy of Bravery. Inside the back cover, the book includes a bravery chart with stars for readers to earn their own reward. The paperboard book measures approximately 6½ x 6½ inches and will include a clear plastic blister pack containing a purple ribbon “star” charm necklace. We find that the components of this product serve more than one activity (e.g. reading/storytelling and self-adornment).  Although the accessory is intended to enhance the child’s reading experience, there is no direct correlation between the book and the accessory included. For tariff purposes, they will not be considered as “goods put up in sets for retail sale,” and will be classified separately. The applicable subheading for the board book will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other…Other: Hardbound books.” The rate of duty will be free. The applicable subheading for the charm necklace will be 7117.19.9000, (HTSUS) which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other: other. The rate of duty will be 11% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division