The tariff classification of children’s storybooks put up together with audio discs and other items, from Spain.

NY K89828 October 12, 2004 CLA-2-49:RR:NC:SP:234 K89828 CATEGORY: Classification TARIFF NO.: 4901.99.0070; 4901.99.0092 Mr. Luis Carlos Espinosa R. Peralt Montagut Ediciones 143 SW 9th Street Miami, Florida 33130 RE: The tariff classification of children’s storybooks put up together with audio discs and other items, from Spain. Dear Mr. Espinosa R.: In your letter dated September 23, 2004, you requested a tariff classification ruling. Two samples were submitted for our examination. The first sample consists of a 28-page printed hardbound book and a compact audio disc (CD) packaged together for retail sale. The book contains the text of the classic children’s story, “Cinderella,” along with colorful illustrations. The CD contains a recorded audio version of the same story. The book and CD are meant to be used in conjunction with one another to foster the reading skills of a young child. For tariff classification purposes, the items will be considered “goods put up in sets for retail sale” whose essential character is imparted by the book. The applicable subheading for the above-described storybook/CD set 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 second sample is a retail package containing the following items: a 32-page paperbound storybook (“Hansel and Gretel”), a CD recorded with an audio version of the same story, 6 colored pencils, a handheld pencil sharpener, and an eraser. In this instance, some of the book’s illustrations are in the form of black-and-white line drawings to be colored by the user. These items will again be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book. The applicable subheading for the complete “Hansel and Gretel” set will be 4901.99.0092, HTS, which provides for other (than certain enumerated) printed books containing 5 or more pages each, but not more than 48 pages each. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division