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NY 810118




May 4, 1995

CLA-2-49:S:N8:234 810118

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0092, 4901.99.0093

Mr. Kevin M. Diran
Armen Cargo Services, Inc.
P.O. Box 280668
San Francisco, California 94128

RE: The tariff classification of childrens' book and activity sets from Taiwan, Singapore and/or Korea

Dear Mr. Diran:

In your letter dated April 7, 1995, on behalf of your client, Klutz, Inc., Palo Alto, California, you requested a tariff classification ruling. Five (5) samples were submitted, which will be retained for reference.

The samples are spiral bound printed books with paperboard covers, with attachments related in some way to their textual content. You propose that General Rule of Interpretation 3(b), Harmonized Tariff Schedules of the United States, applies to these articles, as "Goods put up in sets for retail sale", with the essential character of the sets imparted by the book component. We agree.

The samples are:

1. Book entitled "Make Believe", "A Book of Costume and Fantasy", of 84 numbered pages, with an attached clear plastic box containing items of costume jewelry, such as necklaces, rings and brooches.

2. The same book, with an attached clear plastic box containing an eye patch, headbands, comic plastic teeth, etc.

3. Book entitled "The Klutz Book of Magnetic Magic", of 61 numbered pages, with an attached metal plate that is spiral bound to the book, and with 5 small circular magnets and a 50 centavo coin of Brazil in a clear plastic packing that is also spiral bound to the book.

4. Book entitled "The Klutz Book of Marbles", of 32 numbered pages, with 15 marbles attached in a plastic net sack, and a cloth drawstring pouch to hold the marbles after they have been cut out from the net sack.

5. Book entitled "Tabletop Football", "A Guide to the Classic Lunchroom Sport", of 30 numbered pages, with a triangular piece of sewn leather, printed "Klutz (r) Table Top Football" in a clear plastic container which is spiral bound to the book.

The applicable subheading for samples 1., 2. and 3. will be 4901.99.0093, Harmonized Tariff Schedules of the United States (HTS), which provides for: Printed books..Other (than certain enumerated kinds) containing 49 or more pages each (excluding covers). The rate of duty will be Free.

The applicable subheading for samples 4. and 5. will be 4901.99.0092, HTS, which provides for: Printed books..Other (than certain enumerated kinds) containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free.

We note that the country of origin marking on all five samples is not acceptable. Although the respective origins of these books and their individual accessories are printed on the back of the title page, the outside of the back cover has a reference to "Klutz Press, Palo Alto, California". (In the case of the "Make Believe" book, this reference reads: Klutz Press, 2121 Staunton Court, Palo Alto, CA 94306.)

These references on the back cover to Palo Alto, California, trigger the requirements of 19 CFR 134.46, which are that the countries of origin of the books and of the accessories also be shown in close proximity to them, in type of a comparable size.

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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