The tariff classification of children’s books put up together with audio tapes and other items, from Spain.

NY G83799 November 7, 2000 CLA-2-49:RR:NC:SP:234 G83799 CATEGORY: Classification TARIFF NO.: 4901.99.0070; 4901.99.0092; 8524.51.3040 Mr. Alex Castellon R.L. Swearer Co., Inc. 115 McLaughlin Road Moon Twp., PA 15108 RE: The tariff classification of children’s books put up together with audio tapes and other items, from Spain. Dear Mr. Castellon: In your letter dated October 25, 2000, you requested a tariff classification ruling on behalf of Imajen Inc. Two samples were submitted and will be retained for reference. The first sample is a retail blister pack containing two items: a 28-page hardbound storybook and an audio cassette tape. The book is printed with the text of “The Sleeping Beauty,” accompanied by color illustrations. The tape is a recorded version of the same story, featuring narration, music and sound effects. Thus, the user can simultaneously listen to the tape and follow along in the book, associating the sounds with the text and pictures. Although this merchandise might ordinarily be considered “goods put up in sets for retail sale,” Customs’ practice on the tariff treatment of recordings requires that the tape be classified separately. The applicable subheading for “The Sleeping Beauty” book will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free. The applicable subheading for “The Sleeping Beauty” audio tape will be 8524.51.3040, HTS, which provides for records, tapes and other recorded media for sound…: other (than certain enumerated) magnetic tapes of a width not exceeding 4 mm…sound recordings on cassette tapes. The rate of duty will be 4.8 cents per square meter of recording surface.  The second sample is a retail blister pack containing the following items: a 32-page paperbound storybook (“The Three Little Pigs”), a cassette tape recorded with an audio version of the same story, 6 colored pencils, a handheld pencil sharpener, and an eraser. In this instance, some of the book’s illustrations are in the form of black-and-white line drawings to be colored by the user. For tariff classification purposes, this sample will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book. However, the cassette must again be classified separately. The applicable subheading for “The Three Little Pigs” set, excluding the audio tape, will be 4901.99.0092, HTS, which provides for other (than certain enumerated) printed books containing 5 or more pages each, but not more than 48 pages each. The rate of duty will be free. The applicable subheading for “The Three Little Pigs” audio tape will be 8524.51.3040, HTS, which provides for certain sound recordings on cassette tapes (as set forth above). The rate of duty will be 4.8 cents per square meter of recording surface. 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