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NY K85995




May 17, 2004
CLA-2-49:RR:NC:SP:234 K85995

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0070

Mr. Steven De Core
D & D Customhouse Brokerage Inc.
701 Newark Avenue, Suite LL1
Elizabeth, NJ 07208

RE: The tariff classification of a woman’s nail-care book with accessories, from China.

Dear Mr. De Core:

In your letter dated March 12, 2004, received here on May 10, 2004, you requested a tariff classification ruling on behalf of Wallace of Bridgeport dba Top That, Inc.

A sample of a boxed set identified as “Beautiful Nails” was submitted for our examination and is being returned to you as requested. It consists of a paperboard retail display box containing a 48-page illustrated hardbound book together with related accessories. The book is a woman’s guide to decorating and caring for her fingernails and toenails. The accompanying accessories are intended to help the user get started in this activity. The accessories included are a pair of nail scissors, three 5-ml bottles of nail varnish, four pointed wooden sticks, a nail file, three small sheets of plastic nail gems, and a toe-divider sponge.

For tariff classification purposes, this product will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book. According to figures included with your inquiry, the value of the book exceeds that of all the other components combined. The book, which explains how the accompanying items can be used but also suggests other helpful materials and supplies, can serve indefinitely as a reference source.

Accordingly, the applicable subheading for the complete “Beautiful Nails” 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.

The book contains, on its title page, Top That Publishing’s address in Woodbridge, Suffolk, England. This triggers the provisions of Section 134.46, Customs Regulations (19 CFR 134.46), which reads: “Marking when name of a country or locality other than country of origin appears. In any case in whichthe name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appears on an imported articleand that name may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such name, and in at least a comparable size, the name of the country of origin preceded by ‘Made in’, ‘Product of’, or other words of similar meaning.”

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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