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NY A81528




March 27, 1996

CLA-2-49:RR:NC:GI:234 A81528

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0092; 9503.90.0030; 3005.10.5000; 4901.99.0093

Mr. Stephen W. Marlow
Tower Group International, Inc.
205 West Service Road
Champlain, NY 12919

RE: The tariff classification of children's book and activity kits from Hong Kong, Korea or China.

Dear Mr. Marlow:

In your letter dated March 18, 1996, on behalf of Somerville House (Toronto, Canada), you requested a tariff classification ruling. Samples were submitted and are being returned to you.

Item 1 is a 24-page spiral-bound children's storybook entitled "On the Phone." It is packaged with a toy telephone incorporating an electronic chip that will allow three voice messages to be heard when one of three buttons on top of the keypad is pressed. Although the illustrated story printed in the book involves the use of a telephone to help retrieve a pet kitten, there appears to be no direct correlation between the book and its accompanying toy. Since reading the storybook and playing with the toy phone would thus seem to be largely independent activities, the two components will be classified separately.

The applicable subheading for the book entitled "On the Phone" will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be free.

The applicable subheading for the toy telephone accompanying the book will be 9503.90.0030, which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

Item 2 is a 24-page spiral-bound children's storybook entitled "Make It Better." It is packaged with 15 small, design-printed, self-adhesive plastic bandages. Although the illustrated story printed in the book involves a little boy who learns about bandages and first aid, reading the book and using the accompanying bandages would likely be independent activities. Thus the two components will be classified separately.

The applicable subheading for the book entitled "Make It Better" will be 4901.99.0092, HTS, as described above. The rate of duty will be free.

The applicable subheading for the bandages will be 3005.10.5000, HTS, which provides for wadding, gauze, bandages and similar articles...other adhesive dressings and other articles having an adhesive layer. The rate of duty will be free.

Item 3 is a 64-page spiral-bound printed children's book entitled "Make-a-Face." Its back cover incorporates a fold-out blister pack containing a selection of child-safe, water-based make-up, an applicator, small sponge, spatula, and "magic wax scar skin." The illustrated text provides ideas and instructions by which children can create a multitude of disguises using the materials provided. (In some cases, additional materials must be supplied by the reader.)

With reference to General Rule of Interpretation 3(b), HTS, we find that in this instance the merchandise can be considered "goods put up in sets for retail sale," with the essential character imparted by the book.

Accordingly, the applicable subheading for the entire "Make-a-Face" book/activity kit will be 4901.99.0093, HTS, which provides for other (than certain enumerated) printed books containing 49 or more pages each (excluding covers). The rate of duty will be free.

Item 4, "Pat-A-Cake Dough Book and Kit," will be dealt with under separate cover.

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 Carl Abramowitz at (212) 466-5733.

Sincerely,

Roger J. Silvestri

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