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NY L83553




April 11, 2005

CLA-2-49:RR:NC:SP:234 L83553

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0093

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

RE: The tariff classification of a book packaged with related accessories, from China.

Dear Ms. Pascarello:

In your letter dated March 18, 2005, you requested a tariff classification ruling.

A sample was submitted for our examination. It consists of a 138-page paperbound book, entitled “Big Daddy’s Zubba Bubba BBQ,” put up for retail sale together with related accessories. The book is printed with text constituting a guide to the art of barbecuing. In addition to numerous recipes, it includes information on such topics as cuts of meat, cooking methods, and safe grilling. The accompanying accessories, which are intended to help the reader get started in the barbecuing activity discussed in the book, are as follows: a PVC apron, a plastic squeeze bottle, and a disposable meat thermometer (a small heat-sensitive, coated paperboard spear).

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 book, which is the principal component.

Accordingly, the applicable subheading for the complete “Big Daddy’s Zubba Bubba BBQ” 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. The rate of duty will be Free.

Inasmuch as the disposable meat thermometer and the squeeze bottle are designed to come into contact with food, they may be subject to regulations administered by the Division of Import Operations & Policy, U.S. Food and Drug Administration (FDA). You may contact that agency at 5600 Fishers Lane, Rockville, MD 20857, telephone (301) 443-6553.

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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