The tariff classification of children’s alphabet books and bag set from China

N069378 August 17, 2009 CLA-2-49:OT:RR:NC:2.234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Mr. Jeffrey Carlson The Penguin Group 405 Murray Hill Parkway E. Rutherford, NJ 07073 RE: The tariff classification of children’s alphabet books and bag set from China Dear Mr. Carlson: In your letter dated July 21, 2009, you requested a tariff classification ruling. You submitted a sample designated as the “Winnie-the-Pooh Alphabet Book Bag” for our examination. The sample will be returned to you as you requested. You state in your letter the item is also available as the “Dick and Jane Alphabet Book Bag”. The item is a set of books that are lithographically printed and stored in a clear plastic zippered bag. The individual books are die-cut shapes that represent the twenty-six letters of the alphabet. Each four page book contains lithographically printed words and pictures to represent its featured alphabet. The soft cover books are illustrated with a “Winnie the Pooh” character on the front cover and inside with the captioned images. The twenty-six books come in an array of colors such as orange, blue, green, yellow, and purple. The see-thru plastic bag has a carry handle of orange textile material which also trims the top, bottom and zippered closure. The subject articles, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTS, the alphabet books and carry bag constitute a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The books impart the essential character of the set. Therefore, the set is classified as children’s books which are classified in heading 4903, HTS. The applicable subheading for the alphabet book bag will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children’s picture, drawing or coloring books. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division