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NY G84336




December 27, 2000

CLA-2-49:RR:NC:SP:234 G84336

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0070

Ms. Jenette Stuart
Kuehne & Nagel, Inc.
150 West Hill Place
Brisbane, CA 94005-1216

RE: The tariff classification of a “sketchbook kit” from China.

Dear Ms. Stuart:

In your letter dated November 9, 2000, you requested a tariff classification ruling on behalf of your client, Chronicle Books LLC (San Francisco).

A mock-up sample identified as “The Sketchbook Kit” was submitted and will be retained for reference. In response to a telephone inquiry by this office, Ms. Carey Jones of Chronicle Books provided additional information about the actual product to be imported.

The kit consists of a paperboard slipcase containing a printed hardbound book, a soft-cover sketchbook and a few drawing implements. (The submitted sample has four pencils, but Ms. Jones indicated that the imported kit will actually contain pencil(s), crayon(s), a piece of charcoal and an eraser.) The hardbound book contains text and illustrations comprising an artist’s guide to materials, techniques and projects. The sketchbook contains blank pages.

Ms. Jones also provided the following component value breakdown:

Printed guidebook (including cost of slipcase) $3.58 Blank sketchbook .93
Implements (aggregate value) .36

For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the printed guidebook. The latter is the most expensive component, and is suitable for indefinite use as a reference source. Accordingly, the applicable subheading for the complete “Sketchbook Kit” will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free. (This rate will remain unchanged in the year 2001.)

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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