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NY N009595




May 11, 2007

CLA-2-49:RR:NC:N2:234

CATEGORY: CLASSIFICATION

TARIFF NO.:4901.99.0092; 9102.91.20

Mr. R. I. Hasson
Independent Brokerage, LLC.
10 Fifth Avenue, Suite 403
Valley Stream, NY 11581

RE: The tariff classification of “Success at School Time Test” booklets and stop watch from China.

Dear Mr. Hasson:

In your letter dated April 4, 2007 on behalf of your client, Allied Publishing Group, you requested a tariff classification ruling on timed test math workbooks and stop watch.

A sample of the test booklets and stop watch was submitted for examination and will be returned to you as requested. The stop watch and two exercise booklets will be sold together at retail and packaged in a clear plastic bag with a fold-over gummed closure for sealing. Although sold as a set, for tariff purposes, the components are not classifiable together as a set.

The pair of test booklets each contains a total of 32 printed pages including a certificate, instructions and problems for test taking. There are 27 sheets printed with multiplication and division problems, 3 record sheets to track progress and notate dates, test numbers, answers and timed scores and 2 instruction pages for guidance on tips for test taking skills. There is a certificate page on the inside back cover of the booklet to display the successful completion of the timed multiplication and division examples. The math books are re-useable workbooks since instructions suggest that a sheet of scrap paper be used during test taking to keep them free of markings.

The stop watch has a plastic case, a liquid crystal display and a built-in textile neck cord. The stop watch is battery operated.

The applicable subheading for the test booklets will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other (than in single sheets): Other (than dictionaries and encyclopedias): Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be free.

The applicable subheading for the stop watch will be 9102.91.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wrist watches, pocket watches and other watches including stop watches, other than those of heading 9101: other: electrically operated: with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and case plus 5.3 percent ad valorem on the battery.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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