United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0855024 - NY 0855160 > NY 0855156

Previous Ruling Next Ruling

NY 855156

AUG 13 1990

CLA-2-49:S:N1:234 855156


TARIFF NO.: 4901.99.0093

Ms. Judy Kearney
Network Brokers International, Inc.
Airport Industrial Office Park, Building A2-C 145th Avenue & Hook Creek Blvd.
Valley Stream, New York 11581

RE: The tariff classification of printed books with incense from Japan.

Dear Ms. Kearney:

In your letter dated August 1, 1990, on behalf of your client, Kodansha International USA/Ltd. (New York City), you requested a tariff classification ruling.

Two samples were submitted and will be retained for reference. Each is a paperbound book which is packed, together with four small packets of incense, in a cardboard and semiflexible transparent plastic container. Both samples are essentially the same, except that one has somewhat larger packaging which also holds a small stand for burning the incense.

Each book consists of about 120 pages and is entitled "The Book of Incense." Although the pages of the samples are blank, you indicate that the actual imported versions will contain printed text concerning the history and uses of incense. The products will be distributed through wholesale and retail booksellers.

In our opinion, the above-described items constitute for tariff purposes "goods put up in sets for retail sale," with their essential character imparted by the books.

Accordingly, the applicable subheading for the complete "Book of Incense" sets will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books, containing 49 or more pages each. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: