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NY E86145




August 31, 1999

CLA-2-95:RR:NC:2:224 E86145

CATEGORY: CLASSIFICATION

TARIFF NO.: 9504.40.0000

Ralph M.. Navedo
Inter-Maritime Forwarding Co., Inc.
39 Broadway
New York, N.Y. 10006

RE: The tariff classification of the “Quester” kit from Hong Kong.

Dear Mr. Navedo:

In your letter dated August 12, 1999, you requested a tariff classification ruling, on behalf of Penguin Putnam Inc., your client.

The item that is the subject of this ruling request is identified as the “Quester” kit and consists of a book and playing cards. The book is almost entirely devoted to very detailed explanations or discussions of the meanings of the various cards, how to use them and related implications about life and the “discovery of self.” The book and the 79 fully-illustrated cards are described as a new interpretation of the Tarot. The book and cards will be sold for retail in one box.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order.

In considering the classification of the book and playing cards we note that no one subheading fully describes the article. Therefore, the article cannot be classified in accordance with GRI 1. Since the article is made up of two or more components that if imported separately would be classifiable under different subheadings, we refer to GRI 3 to classify the book and playing cards combination. In this regard we note that the individual components are classifiable as follows: The book in 4901.10, HTSUS, and the playing cards in 9504.40, HTSUS.

GRI 3 (a) provides that a composite article or set such as the instant sample is to be classified in the heading that provides the most specific description. Since the description of the various components is equally specific the “Quester” kit cannot be classified under GRI 3 (a). Accordingly, we must next consider the classification of the kit under GRI 3 (b) that covers, among other things, good put up in sets for retail sale.

Explanatory Note X to GRI 3 (b), which represents the opinion of the international classification experts, provides that merchandise is a set put up for retail sale if it is composed of: (a) at least two different items classifiable in different headings (or subheadings); (b) it consists of items put up together to meet a particular need, (here, specifically, to follow and interpret the “Quester”); and (c) it is put up in a manner suitable for sale directly to users without repacking, in a retail package. Goods classifiable under GRI 3 (b) are classified as if they consisted of the component that gives them their essential character, which may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

In considering all of these factors we have concluded that the book and playing cards components both play necessary roles and are equally essential to the set’s performance of the function for which it was designed. Accordingly, we must refer to GRI 3 (c) which provides that when goods cannot be classified by reference to GRI 3 (a) or (b), they are to be classified in the heading (or subheading) which occurs last in numerical order among those which equally merit consideration in determining their classification.

Accordingly, by virtue of GRI 3 (c), the book and playing cards set would be classified in the subheading which occurs last in numerical order among those which equally merit consideration, leading us to subheading 9504.40, HTSUS.

The applicable subheading for the “Quester” kit will be 9504.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Playing cards.” 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 Tom McKenna at 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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