The tariff classification of a book and blanket set from China

N116103 August 19, 2010 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000; 6307.90.9889 Mr. Jeffrey Carlson Penguin Group (USA) 405 Murray Hill Parkway East Rutherford, NJ 07073-2136 RE: The tariff classification of a book and blanket set from China Dear Mr. Carlson: In your letter dated July 19, 2010, you requested a tariff classification ruling. A sample was submitted for our review which will be returned to you as requested.  The subject sample is a picture book titled:  “The Tale of Peter Rabbit” by Beatrix Potter, The original and authorized edition.  The picture book measures approximately 5 ¾ inches x 4 ½ inches and the small cotton/polyester knit doll blanket measures approximately 11 inches square.  The items are packaged in a paperboard gift box with an acetate top. The blanket is finished with a woven boundary and has a bunny head appliqué on one corner. In considering the classification of the picture book and blanket set, we note that no one subheading fully describes the articles. Therefore, the picture book and blanket set cannot be classified in accordance with GRI 1. Since the article is made up of two or more components that if imported separately would be classified under different subheadings, we refer to GRI 3 to classify the book and blanket put up for retail as a set.  GRI 3(a) provides that a composite article is to be classified in the heading that provides the most specific description. When two or more headings each refer to part only of the materials or substances contained in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Since the description of the various components is equally specific the set cannot be classified under GRI 3(a). Accordingly, we must next consider the classification of the item under GRI 3(b) that covers, among other things, a set put up for retail sale.  Sets put up for retail sale under GRI 3(b) are classified as if they consisted of the component that gives them their essential character. Essential character may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In this case, the book and the blanket can be used independently of each other and do not form a set for tariff purposes because neither component is necessary for the use of the other. The book may be read and enjoyed by the child if read to him without the blanket. The blanket can be carried around as a “security blanket” by the child or used as a doll blanket by the child without actually using the book as a prompt for “play” with the blanket. Therefore for Customs purposes the book and blanket will not be considered a set put up for retail. The applicable subheading for the book 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. The applicable subheading for the blanket will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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