The tariff classification of childrens book box set "Fab Fingers", from China; marking, CR. 134.46

NY K83765 March 8, 2004 CLA-2-49: RR: NC: 2:234 K83765 CATEGORY: Classification TARIFF NO.: 4901.99.0092 Mr. Steven De Core D & D Customhouse Brokerage 701 Newark Avenue, Suite LL1 Elizabeth, New Jersey 07208 RE: The tariff classification of childrens book box set “Fab Fingers”, from China; marking, CR. 134.46 Dear Mr. De Core: In your letter dated February 24, 2004, on behalf of your client, Wallace of Bridgeport, dba Top That, Inc., you requested a tariff classification ruling for the referenced article, not further identified by Item number. A sample was submitted, which will be returned, as requested. The sample is a paper or paperboard printed box, measuring about 7 ½” x 6” x 2”, with a slotted tab at the top for hanging on a retail sales hook or wire. The box is titled “Fab Fingers”. The box contains a 48 page paper or paperboard bound book of 48 pages, titled, “Fab Fingers”, 2 sets of false nails, nail buffer, nail stickers, toe divider, and nail box. All components are designed to be used to decorate finger or toe nails. This article will be considered “goods put up in sets for retail sale”, and will be classifiable in a single provision, derived from the component which gives the set its essential character: the 48 page book. The applicable subheading for the “Fab Fingers” set as described will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books: Other (than certain specified kinds): Containing over 5 pages each but not more than 48 pages each (excluding covers). The rate of duty will be Free. The book is marked on its title page with a United States address: 27023 McBean Parkway, #408 Valencia, CA 91355. This triggers the provisions of Section 134.46, Customs Regulations (19 CFR 134.46), titled, Marking when name of country or locality other than country of origin appears. The Regulation reads: In any case in which…the name of any city or location in the United States…appear(s) on an imported article…, and (that) name may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such…name, and in at least a comparable size, the name of the country of origin preceded by “Made in”, “Product of”, or other words of similar meaning. 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