The tariff classification of a pop-up book with clock from variouscountries

NY C88118 June 18, 1998 CLA-2-91:RR:NC:MM:114 C88118 CATEGORY: Classification TARIFF NO.: 9105.11.80 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a pop-up book with clock from various countries Dear Mr. Hoffacker: In your letter dated May 18, 1998, on behalf of Sandvik Publishing, you requested a tariff classification ruling. The pop-up book has four paper pages with pop-up scenes that depict a children's story. There will be a working alarm clock incorporated into the cover of the book. The book has a fold-out stand on the back cover so that the clock can be viewed from a book shelf or table. You indicate that the clock comprises approximately 40 percent of the value of the article. The pop-up book and clock are considered a composite article; the essential character of the book is imparted by the alarm clock. The applicable subheading for the pop-up book with built-in alarm clock will be 9105.11.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks; alarm clocks; electrically operated; other. The rate of duty will be 30 cents each plus 6.9 percent on the case plus 5.3 percent on the battery. 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 Barbara Kiefer at 212-466-5685. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division