The tariff classification of "Classic Golf" book and activity set, item #51999, from China

NY K83322 March 1, 2004 CLA-2-49:RR:NC:2:234 K83322 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Mr. Steven De Core D & D Customhouse Brokerage, Inc. 701 Newark Avenue, Suite LL1 Elizabeth, New Jersey 07208 RE: The tariff classification of “Classic Golf” book and activity set, item #51999, from China Dear Mr. De Core: In your letter dated February 11, 2004, on behalf of your client, Wallace of Bridgeport dba Top That, Inc., you requested a tariff classification ruling for the referenced article. A sample was submitted, which will be returned, as requested. The sample is a printed paperboard box, measuring about 6 1/8” x 6 ¼” x 3 ¾” (high), with a removable lid on which are printed the image of a golfer in the middle of a swing, and with the words, “Classic Golf”. Inside the box are a 128 page hardbound book with the same picture and words printed on the cover. It is essentially a primer about how to play the game. Also included are a score pad with pencil, Golf tees, Golf Markers and Chromium Plated Divot Tool, and a cotton Golf towel, made in Hong Kong. These articles, nominally classifiable in different headings, packed for retail sale, and all pertaining to the proper playing of the game of Golf, will be considered for tariff purposes as “goods put up in sets for retail sale”. As such they are classifiable in a single subheading, derived from the component which gives the set its essential character: the hardbound book titled, “Classic Golf”. The applicable subheading for the 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. The cotton Golf towel from Hong Kong falls within textile category 363. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division