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NY 874262


May 13, 1992

CLA-2-49:S:N1:234 874262

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0070

Mr. Paul S. Anderson
Sonnenberg, Anderson, O'Donnell & Rodriguez 200 West Adams Street, Suite 2625
Chicago, Illinois 60606

RE: The tariff classification of "Sound Story Electronic Storybooks" (books with electronic "talking," musical or sound effect modules) from China.

Dear Mr. Anderson:

In your letter dated May 6, 1992, on behalf of Western Publishing Company, Inc. (Racine, Wisconsin), you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a 9 x 12 inch, 24-page book with stiff paperboard covers. It is printed, in large type, with a story for children. The text of the story, which involves well-known cartoon characters, is in the form of a continuous narrative, and is illustrated with numerous color pictures.

The special feature of the book is that it incorporates an electronic sound module, which is affixed to the back cover in such a way that it appears alongside the text. As you note, the module "has ten animated touch pad pictures that correspond to illustrations in the book. When touched, the pads make sounds that correspond to or otherwise highlight the illustration, as for example a train-like sound." Small pictures scattered throughout the text prompt the child to press particular pads at appropriate moments.

You also state that the module is identical to those described in Customs Headquarters Ruling 950880 of March 12, 1992. That ruling involved battery-operated modules with microprocessors activated by applying pressure to any of ten touch-pad pictures, resulting in synthesized sounds emitted through built-in speakers. Although the Headquarters ruling concerned the tariff treatment of the electronic modules imported separately, it also suggested that the "book" classification would govern such devices when imported already incorporated within the books for which they are intended.

Accordingly, the applicable subheading for the "Sound Story Electronic Storybook" will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) hardbound printed books. The rate of duty will be free.

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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