United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C82016 - NY C82066 > NY C82059

Previous Ruling Next Ruling
NY C82059




November 25, 1997

CLA-2-49:RR:NC:2:234 C82059

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.00

Ms. Mary MacPherson
Sawbuck Ventures, Ltd.
2012 Old Norwood Rd.
Peterborough, Ont., Canada
K9J 6X8

RE: The tariff classification of "MacPherson's K-9 Biscuit Kit", from Canada.

Dear Ms. MacPherson:

In your letter dated November 17, 1997, to the Binding Rulings Coordinator, Champlain, N.Y., you requested a tariff classification ruling for the prospective export of "MacPherson's K-9 Biscuit Kit" from Canada into the United States. An illustration, in color, of the Kit was provided.

The "Kit" consists of one book, "MacPherson's K-9 Cookbook" and three dog biscuit cutters. The book is approximately 7" x 4 1/2", printed on paper with a glossy cover and a spiral binding. It contains tested recipes and instructions for baking homemade dog biscuits. The International Standard Book Number (ISBN) is 0-9682885-0-2.

The three plastic dog biscuit cutters are made of stiffened polycarbonate. They are bone-shaped and come in three sizes, fitting one inside the other. The large size, colored red, is approximately 4 1/4" x 2 1/4" x 1 5/8"; the medium size, colored yellow, is approximately 3 1/2" x 1 3/4" x 1 1/2"; the small size, colored white, is approximately 3" x 1 5/8" x 1 1/4".

The book and biscuit cutters are packaged in a clear plastic bag, the biscuit cutters in the bottom quarter of the bag, and the book resting on the cutters in the upper three-quarters of the bag. The bag is sealed with a stapled paper card with a hole in the card so the unit may be displayed on a peg-board rack. The labelling is on the paper card. The entire contents of the bag are visible to the consumer.

The book weighs approximately 1 1/4 ounces; the three biscuit cutters together weigh approximately 1/2 ounce. The use of the merchandise is to make homemade dog biscuits. The book is printed and bound in Canada. The cutters are made in Hong Kong. The goods are packaged in Canada.

The kit constitutes, for tariff purposes, "goods put up in sets for retail sale", the essential character of which is imparted by the recipe book.

The applicable subheading for this product will be 4901.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) Printed books. The rate of duty is Free.

The packaged kit should be marked on the paper label, "Made in Canada", "Product of Canada", or other words to that effect.

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely,

Robert B. Swierupski

Previous Ruling Next Ruling

See also: