The tariff classification of "The Tree Suitcase Kit" from Canada, Netherlands, Norway

NY E86148 August 30, 1999 CLA-2-49:RR:NC:2:234 E86148 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Mr. Ralph M. Navedo Director of Import Services Inter-Maritime Forwarding Co., Inc. 39 Broadway New York, N.Y. 10006 RE: The tariff classification of “The Tree Suitcase Kit” from Canada, Netherlands, Norway Dear Mr. Navedo: In your letter dated August 12, 1999, on behalf of your client, Penguin Putnam, Inc., East Rutherford, New Jersey, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It is a kit or set consisting of a hardbound book, attached by a yellow textile ribbon to a plastic terrarium containing a plastic pot, seeds (Blue Spruce), a plug of peat, and printed instructions. The book is entitled “The Tree Suitcase”, by David Suzuki, with illustrations by Yvonne Cathcart. The seeds are imported from the Netherlands into Canada; the peat is imported from Norway into Canada; the book is printed in Canada; and the assembly of the completed product is performed in Canada. “The Tree Suitcase Kit” will be considered “goods put up in sets for retail sale”, and the applicable subheading will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books,…: Other (than certain kinds): Hardbound books. The rate of duty will be Free. 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 Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division