The tariff classification of a packaged set from China

NY G85541 January 4, 2001 CLA-2-49:RR:NC:2:234 G85541 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Mr. Zave Kaufman Milgram & Company, Ltd. 407 Rue McGill, Suite 500 Montreal, Quebec, Canada H2Y 2G7 RE: The tariff classification of a packaged set from China Dear Mr. Kaufman: In your letters dated July 17, 2000 and December 20, 2000, on behalf of your client, Editions Tormont Publications, Inc., you requested a tariff classification ruling. A sample has been submitted, which will be returned, as requested. It is a packaged set, designated “Calculator Mania, Product Code: PDCMLI-EN1-TORM”, consisting of a hardbound book of the same name, that is subtitled “101 Ways to Enjoy a Calculator”, a small inexpensive calculator, 3 standard dice, and a small notepad. The book contains 30 numbered pages, on which are printed various “tricks” with numbers, that may be played using the calculator and, in some cases, the dice as well. A small paper pad for making relevant notes is included. The components are put up in a manner suitable for sale directly to users without repacking. The overall dimensions of the packaged set are 12 ½” x 10 ½”. This product is considered for tariff purposes to be “goods put up in sets for retail sale”, and will be classified in a single provision, applicable to the component which gives it its essential character. The applicable subheading for the “Calculator Mania” set described will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books…Other (than certain specified 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