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NY I84762




August 12, 2002

CLA-2-49:RR:NC:SP:234 I84762

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0092

Ms. Kim Young
BDP International, Inc.
2721 Walker Ave. N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a storybook packaged with an electronic cartridge, from China.

Dear Ms. Young:

In your letter dated July 26, 2002, you requested a tariff classification ruling on behalf of Meijer Distribution.

A sample identified as a “Leap Pad Interactive Book and Cartridge” was submitted and is being returned to you as requested. It is a plastic retail package containing a 24-page spiral-bound children’s storybook and a read only memory (“ROM”) cartridge. The book and the cartridge are meant to be used together in a “Leap Pad Player” (not included), which is an electronic “reading tray” to be purchased separately by the consumer. In conjunction with the ROM cartridge, the reading tray will produce sounds, e.g., words being spelled, read aloud, etc., when an attached electronic “pen” is used to touch printed prompts on the book’s pages. The system is designed to provide an interactive, educational experience for the child. The instant sample is one of a series of book/cartridge titles that can be “played” on the same system.

For tariff purposes, the children’s book with ROM cartridge will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book.

Accordingly, the applicable subheading for the “Leap Pad Interactive Book and Cartridge” 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. 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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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