The tariff classification of a Boob Juggling Book Set from China and Taiwan

NY K83704 March 15, 2004 CLA-2-95:RR:NC:2:224 K83704 CATEGORY: Classification TARIFF NO.: 9504.90.9080 Mr. Steven De Core D & D Customhouse Brokerage, Inc 701 Newark Avenue, Suite LL1 Elizabeth, NJ 07208 RE: The tariff classification of a Boob Juggling Book Set from China and Taiwan Dear Mr. De Core: In your letter dated February 24, 2004, you requested a tariff classification ruling, on behalf of Wallace of Bridgeport dba Top That Inc., your client. You are requesting the tariff classification on an item that is described as a Boob Juggling Book Set. The product consists of the following components: a book on juggling, and 3 juggling balls. Your samples will be returned, as requested. The item is called a Boob Juggling Book Set (no style number is indicated) and it is made up of two components: a book on juggling (left blank in error), and 3 juggling balls. No one heading in the tariff schedule covers all these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Boob Juggling Book Kit to be a set with the essential character imparted by the 3 plastic juggling balls. The entire item will be classified in Chapter 95 of the HTS, in accordance with GRI 3 (b). The applicable subheading for the Boob Juggling Book Set will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games...parts and accessories thereof: other: other...other. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division