The tariff classification of a children's educational book with plastic model, from China; activity kits; sets; composite goods.

NY 814531 September 14, 1995 CLA-2-49:S:N4:234 814531 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Mr. James J. Kelly Barthco International, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a children's educational book with plastic model, from China; activity kits; sets; composite goods. Dear Mr. Kelly: In your letter dated September 1, 1995, on behalf of The Running Press, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a hardbound book entitled "The Human Body," consisting of 18 large (11"x 11") pages printed with text and illustrations intended to enlighten children on its subject. The inside of the back cover incorporates a blister pack which contains a plastic and paperboard model of the body. The model includes a skeleton and various organs, which can be assembled and disassembled with reference to brief prompts or instructions provided as part of the text in the book. With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find that this article is a composite good or set whose essential character is imparted by its printed book component. Accordingly, the applicable subheading for "The Human Body" book-and-model kit will be 4901.99.0070, HTS, which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free. This ruling is being issued under the provisions of Section 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 (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division