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NY L80894




November 23, 2004

CLA-2-49:RR:NC:SP:234 L80894

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0093; 9503.90.0025; 4823.60.0040

Ms. Lisa Pascarello
Penguin Group (USA) Inc.
405 Murray Hill Parkway
East Rutherford, NJ 07073-2136

RE: The tariff classification of novelty book/accessory kits from China.

Dear Ms. Pascarello:

In your letter dated October 22, 2004, together with a November 11 follow-up signed by Ms. Nancy Dominioni of your office, you requested a tariff classification ruling. Two samples were submitted for our examination.

The first sample is a boxed retail kit known as “Big Ball of Guilt.” It consists of a 57-page paperbound printed book (entitled “Big Ball of Guilt User’s Guide”), two inflatable balls, and six coasters. The book, intended to be “a tongue-in-cheek handbook,” contains text discussing the subject of guilt. Each of the accompanying inflatable balls, made of PVC plastic, is printed on the exterior with the words, “Big Ball of Guilt.” Brief portions of the book offer suggestions as to how the reader can use the balls to pass guilt around. The coasters, each a 4”-diameter paperboard disc with a thin bottom layer of agglomerated cork, do not appear to be mentioned in the book.

The second sample is another boxed retail kit, in this instance known as “Big Ball of Blame.” Its composition is the same as the previously described kit, but the theme of its printed content is “blame” rather than “guilt.”

Since the coasters in these products do not clearly relate to the same need or activity fostered by the other items, the kits will not be regarded for tariff purposes as “goods put up in sets for retail sale.” Accordingly, the individual items in them will be classified separately.

The applicable subheading for the book in each kit will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books, containing 49 or more pages each (excluding covers). The rate of duty will be Free.

The applicable subheading for the inflatable PVC balls in each kit will be 9503.90.0025, HTS, which provides for inflatable toy balls, balloons and punchballs, other than of rubber. The rate of duty will be Free.

The applicable subheading for the coasters in each kit will be 4823.60.0040, HTS, which provides for other (than certain enumerated) trays, dishes, plates, cups and the like, of paper or paperboard. 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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