The tariff classification of childrens' book and activitysets from Taiwan, Singapore and/or Korea

NY 810550 May 24, 1995 CLA-2-49,95:S:N8:234 810550 CATEGORY: Classification TARIFF NO.: 4901.99.0092, 4901.99.0093, 9504.90.6000 Mr. Kevin M. Diran Armen Cargo Services, Inc. P.O. Box 280668 San Francisco, California 94128 RE: The tariff classification of childrens' book and activity sets from Taiwan, Singapore and/or Korea Dear Mr. Diran: In your letter dated May 4, 1994, on behalf of your client, Klutz, Inc., Palo Alto, California, you requested a tariff classification ruling. Four (4) samples were submitted, which will be retained for reference. The samples are spiral bound printed books with paperboard covers, with attachments related in some way to their textual content. You propose that General Rule of Interpretation 3(b), Harmonized Tariff Schedules of the United States, applies to these articles, as "Goods put up in sets for retail sale", with the essential character of the sets imparted by the book component. With one exception, noted below, we agree. The samples are: 1. Book entitled "Watercolor for the Artistically Undiscovered", of 72 numbered pages, with an attached clear plastic box which, in condition as imported, will contain artist materials for making watercolor drawings. 2. Book entitled "Face Painting", of 65 numbered pages, with an attached clear plastic box which, in condition as imported, will contain face paints, produced in Germany. 3. Book entitled "The Time Book", of 29 numbered pages, with an attached "quartz" wrist watch. 4. Book entitled "The Book of Classic Board Games", of 41 numbered pages, with clear plastic pouches attached that contain a pair of dice and sets of small black stones and white stones. The applicable subheading for books 1. and 2. will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books..Other (than certain enumerated kinds) containing 49 or more pages each (excluding covers). The rate of duty will be Free. The applicable subheading for book 3. will be 4901.99.0092, HTS, which provides for: Printed books..Other (than certain enumerated kinds) containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free. Book 4. will not be treated under GRI 3(b), as it is eo nomine provided for under Rule 1. The applicable subheading for book 4. will be 9504.90.6000, which provides for: Games played on boards of special design. The rate of duty is Free. As in the case of other rulings issued to you for similar articles (NY 810118 and NY 808959), the country of origin marking of the samples in this case is not acceptable. U.S. place names appear in various locations besides on the title page, in each of the samples. In every such instance, the country of origin or countries of origin, as applicable, must be shown in close proximity to the U.S. place name, in type of a comparable size. Goods imported in marked condition like the samples described, are prohibited from entry until appropriate corrections are made. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport