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NY E86147




August 31, 1999

CLA-2-49:RR:NC:SP:234 E86147

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0092

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

RE: The tariff classification of a book with pen and play board, from China.

Dear Mr. Navedo:

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

A sample was submitted and will be retained for reference. It is a 32-page spiral-bound printed book entitled “Make-A-Play.” It contains text, diagrams and photos intended to inform the reader of hockey-playing strategies based on actual experiences in the NHL. The back cover of the book is in the form of a “wipeboard,” which is a sheet of rigid, plastic-coated paperboard printed to represent a hockey rink. A felt-tipped, dry-erase marker pen (held in an attached plastic clip) is supplied to enable the user to plot various plays on the board.

The applicable subheading for the complete “Make-A-Play” kit 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.

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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