The tariff classification of a children’s book with necklace from China

N021668 February 6, 2008 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4901.99.0093; 7117.90.7500 Mr. Jeffrey Carlson Penguin Group (USA) Inc. 405 Murray Hill Parkway East Rutherford, NJ 07073 RE: The tariff classification of a children’s book with necklace from China Dear Mr. Carlson: In your letter dated December 28, 2007, you requested a tariff classification ruling. A sample was submitted of a children’s book and necklace imported from China which will be returned to you as requested. The book is a 144 page paperbound book entitled “Aly & AJ’s Rock ~N~ Roll Mysteries First Stop, New York”. The book which measures approximately 7½” x 5” is printed with a children’s story in the form of a continuous narrative accompanied by illustrations. The story depicts two sisters, Aly and AJ, while in New York during their concert tour, as they get involved in a mystery of missing guitars. The book is packaged in a cellophane wrapper with a collectible cord necklace and plastic guitar-pick charm. The charm connects to the “rexine” (imitation leather) cord with a metal jump ring and weighs ½ ounce. You state in your letter that the necklace will be placed on the inside cover of the book. 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 paperbound book will be 4901.99.0093, 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: Other: Other: Other: Containing 49 or more pages each (excluding covers)". The rate of duty will be free. The applicable subheading for the necklace will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: Other: Other: Other: Of plastics". The rate of duty will be free. 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/. The products, or its immediate retail container, should be marked to indicate the country of origin. The marking should be legible, in a conspicuous place, and sufficiently permanent to reach the ultimate purchaser. 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