N067975 N0 Ruling Active

The tariff classification of a dictionary with keychain from China

Issued July 30, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4901.91.0020

Headings: 4901

Product description

You submitted a mock sample of “Ingles sin Barreras” that you describe as a Spanish/English dictionary. It was stated in the information provided by you the dictionary will be approximately 34.5 x 47.5 x 28.5 mm. It will contain 308 sheets of paper printed on both sides in black text and two colored sheets that will be printed on both sides. The four colored pages will be coated. The dictionary will have a plastic book cover with a snap tab closure and a key chain will be attached to the book cover. The dictionary and keychain will be considered a composite good as defined in the General Rules of Interpretation (GRI) 3 (b). It has been determined that the essential character of the item will be the dictionary.

CBP rationale

The applicable subheading for the dictionary with keychain will be 4911.91.0020, 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: Dictionaries and encyclopedias, and serial installments thereof: Dictionaries (including thesauruses).

Full text

N067975 July 30, 2009 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4901.91.0020 Mr. Bernard Rochman Bernard Rochman Customs Broker P. O. Box 88422 Worldway Postal Center Los Angeles, CA 90009 RE: The tariff classification of a dictionary with keychain from China Dear Mr. Rochman: In your letter dated July 2, 2009, you requested a tariff classification ruling. You submitted a mock sample of “Ingles sin Barreras” that you describe as a Spanish/English dictionary. It was stated in the information provided by you the dictionary will be approximately 34.5 x 47.5 x 28.5 mm. It will contain 308 sheets of paper printed on both sides in black text and two colored sheets that will be printed on both sides. The four colored pages will be coated. The dictionary will have a plastic book cover with a snap tab closure and a key chain will be attached to the book cover. The dictionary and keychain will be considered a composite good as defined in the General Rules of Interpretation (GRI) 3 (b). It has been determined that the essential character of the item will be the dictionary. The applicable subheading for the dictionary with keychain will be 4911.91.0020, 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: Dictionaries and encyclopedias, and serial installments thereof: Dictionaries (including thesauruses). 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/. 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

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