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NY K85440




May 5, 2004
CLA-2-85: RR: NC: 1:108 K85440

CATEGORY: CLASSIFICATION

TARIFF NO.: 8520.90.8000

Mr. Rick Mosley
Kuehne & Nagel
101 Wrangler Drive, Suite 201
Coppell, TX 75019

RE: The tariff classification of a talking book from China.

Dear Mr. Mosley:

In your letter dated April 19, 2004, on behalf of your client Kindermusik International, you requested a tariff classification ruling.

The item in question (sample provided) is denoted as a “Talking Book”. It is a hard cover book made of paperboard with both a back and front cover. The book is designed with a permanently attached recording device. The book is entitled “What a Day It Will Be”. The book is designed as a photo-record book. It is to be used by two people, namely “Grandma” and the grandchild. The adult will read the story and insert pictures of her and the child, as characters in the story, and record the story for later playback by the child. The recording device has a lock feature that prevents any re-recording.

GRI 2b states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. This office is of the opinion that this item is a composite good because it is composed of a book and an audio recording device. It will therefore be classified in accordance with GRI 3.

GRI 3b provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component, which gives them their essential character.

EN VIII to GRI 3b states that the factors will vary as between different kinds of goods to determine the essential character. “It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods”.

Based upon the nature of this item it is the opinion of this office that neither the book nor the audio recording device impart an essential character. The item is designed such that the book is to be read aloud in order to record the story for a lasting memory or later playback. Therefore classification will be in accordance with GRI 3c. It requires, in part, that the item be classified in the heading that occurs last in numerical order among those which merit equal consideration.

The applicable subheading for the Talking Book will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other Other. 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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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