The tariff classification of a “Times Tables Made Easy” set from China
Issued December 2, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.99.8000
Headings: 4911
GRI rules applied: GRI 3(b)
Product description
A packaged for retail box entitled “Times Tables Made Easy” was submitted with your request. It contains the following printed items; a times tables workbook, times tables chart, a sheet of gold star stickers, two sets of times tables magnets, and a times tables card game. It also contains two say-along CD’s. These items are packaged as a set put up for retail sale. It is the opinion of this office that the item meets the definition of a set as stated in the General Rules of Interpretation (GRI) of the Harmonized Tariff Schedule of the United States. It is the opinion of this office that the printed items give the set its essential character as defined in GRI 3(b).
CBP rationale
The applicable subheading for the “Time Tables Made Easy” set will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) printed matter.
Full text
N130861 December 2, 2010 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Jeffrey Carlson Penguin Group 405 Murray Hill Parkway East Rutherford, NJ 07073-2136 RE: The tariff classification of a “Times Tables Made Easy” set from China Dear Mr. Carlson: In your letter dated October 29, 2010 and received in our office November 3, 2010, you requested a tariff classification ruling. A packaged for retail box entitled “Times Tables Made Easy” was submitted with your request. It contains the following printed items; a times tables workbook, times tables chart, a sheet of gold star stickers, two sets of times tables magnets, and a times tables card game. It also contains two say-along CD’s. These items are packaged as a set put up for retail sale. It is the opinion of this office that the item meets the definition of a set as stated in the General Rules of Interpretation (GRI) of the Harmonized Tariff Schedule of the United States. It is the opinion of this office that the printed items give the set its essential character as defined in GRI 3(b). The applicable subheading for the “Time Tables Made Easy” set will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) printed matter. 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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