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NY C83999




February 13, 1998

CLA-2-49:RR:NC:SP:234 C83999

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0070

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of an origami set from China.

Dear Mr. Hoffacker:

In your letter dated January 20, 1998, on behalf of The Running Press, you requested a tariff classification ruling.

A sample identified as "The Ultimate Origami Kit" was submitted and is being returned to you as requested. It is a shrink-wrapped retail display package containing a printed book, some loose sheets of brightly colored paper, and a "hanging mobile frame."

The book is an 80-page, 9" x 12" hardcover volume entitled "The Ultimate Origami Book." It contains text and illustrations concerning the art of paper folding, including history and basic techniques as well as step-by-step instructions for a number of specific projects which can be undertaken by the reader. The aim of the projects is to create folded paper "models" representing various animals or inanimate objects such as hats, stars, etc.

The paper supplied in the kit is referred to as "starter origami paper." It consists of ten 6" square sheets and ten 10" square sheets of assorted colors.

The "hanging mobile frame" is a coated-wire device with attached pieces of thread from which several finished origami models may be suspended for display. The frame is evidently intended to be hung from a ceiling.

With reference to General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTS), the above-described items will be considered "goods put up in sets for retail sale" whose essential character is imparted by the book.

Accordingly, the applicable subheading for the complete origami kit will be 4901.99.0070, HTS, which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free.

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,

Robert B. Swierupski

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