The tariff classification of a beverage-recipe book with accessories, from China.

NY K86009 May 24, 2004 CLA-2-49:RR:NC:SP:234 K86009 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Mr. Steven De Core D & D Customhouse Brokerage Inc. 701 Newark Avenue, Suite LL1 Elizabeth, NJ 07208 RE: The tariff classification of a beverage-recipe book with accessories, from China. Dear Mr. De Core: In your letter dated March 12, 2004, received here on May 11, 2004, you requested a tariff classification ruling on behalf of Wallace of Bridgeport dba Top That, Inc. A sample of a boxed set identified as “Rude Cocktails” was submitted for our examination and is being returned to you as requested. It consists of a paperboard retail display box containing a 48-page illustrated hardbound book together with related accessories. The book is essentially a collection of recipes for cocktails having off-color names. The text also incorporates preparation tips as well as a glossary covering alcoholic-beverage ingredients. The accompanying accessories are intended to help the reader make and decorate the drinks described in the book. The accessories included are 6 plastic cocktail sticks, 12 paper/wood parasol picks, and a small sheet of printed paper stickers. For tariff classification purposes, this product will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book, which can serve indefinitely as a reference source. Accordingly, the applicable subheading for the complete “Rude Cocktails” kit 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 book contains, on its back cover and on its title page, Top That Publishing’s address in Woodbridge, Suffolk, England. This triggers the provisions of Section 134.46, Customs Regulations (19 CFR 134.46), which reads: “Marking when name of a country or locality other than country of origin appears. In any case in which…the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appears 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