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NY 813934





September 1, 1995

CLA-2-49:S:N3:234 813934

CATEGORY: CLASSIFICATION

TARIFF NO.: 4905.91.0000

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
1515 Broadway (43rd floor)
New York, N.Y. 10036-8901

RE: The tariff classification of a "travel kit with atlas," from China or Taiwan; maps; books; note pads; pens; sets.

Dear Mr. Eisen:

In your letter dated August 18, 1995, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

A sample, identified as a "Travel Kit With Atlas" (PP 137524), was submitted and is being returned as requested. It is a 4 1/2" x 7" folding vinyl case with interior pockets that hold two paper- covered, staple-bound atlases, each of which contains 64 printed pages. One is a "pocket city atlas" featuring maps of major U.S. cities, while the other is a "pocket road atlas" with maps of the U.S., all the individual states, Canada and Mexico.

Also included is an inexpensive ball point pen, which is held in two vertical loops provided on the right side of both the front and back covers of the folder. (When the pen is inserted through the aligned loops, it secures the folder in the closed position.) Another interior pocket holds a small blank paper note pad, and additional slots are provided for the user to insert his or her vehicle insurance card, registration and auto club card.

You note that the components of the above-described kit are packaged and sold together "to enable a person to readily locate cities, towns, villages, etc.,...and determine and record precise travel routes to access and visit these locations."

We find that for tariff purposes the kit constitutes "goods put up in sets for retail sale," and that its essential character is imparted by the atlases.

Accordingly, the applicable subheading for the "Travel Kit With Atlas" (PP 137524) will be 4905.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed maps and hydrographic or similar charts of all kinds, including atlases...: other (than globes): in book form. 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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