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NY 866494


SEP 5 1991

CLA-2-49:S:N1:234 866494

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0093; 3924.90.5000

Ms. Michelle Bennett
Somerville House
1 Eglinton Ave. E., Suite 305
Toronto, Ontario, Canada M4P 3A1

RE: The tariff classification of a printed book and coin bank from Hong Kong and Canada.

Dear Ms. Bennett:

In your letter dated August 21, 1991, you requested a tariff classification ruling.

The merchandise in question, samples of which were submitted, is a two-piece educational product known as "The Money Book & Bank." One piece is a 64-page paperback book printed with text and illustrations designed to serve as a child's guide to saving and spending money. The companion "bonus" piece is a coin bank in the form of a slotted, hard-plastic box, shaped like a book so that it can be hidden away on a bookshelf. Instructions and advice on how to use it are included as part of the text of the printed "Money Book."

The book will be printed in Hong Kong, while the bank will be manufactured in Canada. You ask what the duty will be in two different circumstances, one being the case where the product is shipped into the United States "pre-assembled" (the two items shrink-wrapped together as a set), the other being the case where the components are shipped into the United States separately for assembly.

The applicable subheading for the pre-assembled, shrink- wrapped set, and for the printed book when imported separately, will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books containing 49 or more pages each. The rate of duty will be free.

The applicable subheading for the plastic coin bank, when imported separately, will be 3924.90.5000, HTS, which provides for other (than certain enumerated) household articles of plastics. The rate of duty will be 3.4%.
Goods classifiable under subheading 3924.90.5000, HTS, which have originated in the territory of Canada, will be entitled to a 2.3% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Please note that when the product is imported as a set, it must be marked so that the ultimate purchaser will be readily informed of both countries of origin upon casual examination of the unopened package. Such marking must be legible and in a conspicuous place. (The white-on-white, cast-in-the-mold lettering on one of the sample banks is not very noticeable and is therefore unacceptable in this regard.)

If the items are shipped separately, and their exteriors are marked with their respective countries of origin, the importer will be required to certify (to U.S. Customs at the port of entry) that subsequent repacking will not obscure such marking, or that the new package will be marked to indicate the countries of origin. If the exteriors of the individual items are not marked at the time of importation, the importer will be required to certify that repacking will take place, and that the new packages will indicate the origins of the articles to an ultimate purchaser in the U.S.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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