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July 26, 1999

CLA-2-49:RR:NC:SP:234 E84938

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0093

Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a book/album/journal from Taiwan.

Dear Ms. Gibson:

In your letter dated July 16, 1999, you requested a tariff classification ruling.

A sample identified as a “Slumber Party Journal” (Style # 111884) was submitted and is being returned to you as requested. It is a 5” x 9” spiral-bound book consisting of three sections. The first section is made up of paper pages printed with text giving suggestions and instructions for girls’ “pajama party” games and activities. The second section consists of clear plastic-pocket pages of a kind used to hold/display photographs. The last section is composed of blank paper pages suitable for written entries. Each of the three sections has roughly the same number of pages. The book has been slipped into a flexible PVC cover incorporating a plastic-tie closure.

We find that the above-described product is a composite good with three distinct elements (printed book of heading 4901, plastic album of heading 3924, and blank book of heading 4820), none of which by itself clearly imparts the essential character of the whole. On the basis of General Rule of Interpretation 3(c), HTS, the article is thus classifiable in the heading that appears last in numerical order among those three competing provisions.

The applicable subheading for the “Slumber Party Journal” will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books containing 49 or more pages each. 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 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,

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