The tariff classification of a bead craft activity kit consisting of a handbook with supplies, from Thailand.

NY M81076 March 17, 2006 CLA-2-49:RR:NC:SP:234 M81076 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Ms. Nancy A. Dominioni Penguin Group (USA) Inc. 405 Murray Hill Parkway East Rutherford, NJ 07073-2136 RE: The tariff classification of a bead craft activity kit consisting of a handbook with supplies, from Thailand. Dear Ms. Dominioni: In your letter dated February 28, 2006, you requested a tariff classification ruling. A sample of a 64-page hardcover book entitled “Bead It!” was submitted for our examination and is being returned to you as requested. The book contains illustrated text on the subject of “beading,” i.e., working with beads to create jewelry and to decorate apparel and accessories. The text covers techniques and supplies, and also provides numerous project ideas and instructions. Bound into the book is a clear, zippered plastic pouch containing a number of items intended to enable the reader to get started in beading activity: 6 small packets of tiny plastic beads in assorted colors, 1 flexible needle, 3 S-clasps, 2 barrel clasps, 20 feet of white thread, and 6 jump rings. 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. According to figures included with your inquiry, the value of the book exceeds that of all the other components combined. The book, which explains how the accompanying items can be used but also suggests other helpful materials and equipment, can serve indefinitely as a reference source. Accordingly, the applicable subheading for the complete “Bead It!” set will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed hardbound books. 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