United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N010580 - NY N010648 > NY N010622

Previous Ruling Next Ruling
NY N010622




June 1, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 4901.99.0070; 4911.91.2040; 5609.00.4000

Mr. Jeffrey Carlson
Penguin Group (USA) Inc.
405 Murray Hill Parkway
East Rutherford, NJ 07073

RE: The tariff classification of a children’s book from China

Dear Mr. Carlson:

In your letter dated April 27, 2007 you requested a tariff classification ruling.

A sample of a children’s board book entitled “The Berry Blossom Festival” was submitted for our examination and will be returned to you as requested.

The ten page book, bound between paperboard covers, is printed with a children’s story in the form of a continuous narrative accompanied by illustrations. The story depicts Strawberry Shortcake and her friends celebrating Spring by planting and tending berry plants through a sudden frost and then enjoying a berry festival for their hard work. The paperboard book, measuring approximately 9” x 11½”, will be decorated with a glittery front cover. Attached to the book’s cover is a clear plastic blister pack with a fitted tray containing a bottle of nail polish, a decorative ponytail holder and a small sheet of paper stickers for decorative use.

The flower shaped bottle of nail polish contains 8 grams of polish. The ponytail holder is a cord comprised of a rubber or synthetic rubber filament, greater than 1mm in width, sheathed in braided textile fabric. It has a textile flower attached to it by a metal clip. The sheet of stickers consists of an assortment of die-cut, self-adhesive, lithographically printed flowers on a paper backing. The printed book, along with the other components, is designed for use by children three years and older.

We find that the components of this product serve more than one activity (e.g. reading/storytelling and self-adornment).  Although the accessories are intended to enhance the child’s reading experience, there is no direct correlation between the book and its accessories. For tariff purposes, they will not be considered as “goods put up in sets for retail sale,” and will be classified separately.

The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of United States (HTSUS), which provides for: Beauty or make-up preparations and preparations for the care of the skinmanicure or pedicure preparations. The rate of duty will be free.

The applicable subheading for the board book will be 4901.99.0070, (HTSUS), which provides for: Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: OtherOther: Hardbound books. The rate of duty will be free.

The applicable subheading for the printed stickers will be 4911.91.2040, (HTSUS), which provides for: Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other (than posters). The rate of duty will be free.

The applicable subheading for the ponytail holder will be 5609.00.4000, (HTSUS), which provides for: Other yarn, strip, or the like of heading 5404 or 5405, twine, cordage, rope, or cables, not elsewhere specified or included. The rate of duty will be 3.9 percent ad valorem.

There are no quota or visa restrictions on any of these items.

With respect to the nail polish, please note that perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130.

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,

Previous Ruling Next Ruling

See also: