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NY 868936

DECEMBER 16, 1991
CLA-2-49:S:N1:234 868936


TARIFF NO.: 4901.99.00; 4820.10.20, 4911.99.80, 4202.92.30

Ms. Michelle Bennett
Somerville House
1 Eglinton Avenue E., Suite 305
Toronto, Ontario, Canada M4P 3A1

RE: The tariff classification of a product named "The Fit Kids Kit", from Hong Kong.

Dear Ms. Bennett:

In your letter dated November 14, 1991, you requested a tariff classification ruling.

A prototype kit was submitted, which will be returned to you, as requested. It includes:

1. a 64 page educational book
2. a note pad
3. a growth chart/wall poster
4. a lunch bag with "velcro" closure, made of 210 Denier Nylon

All components will be shrinkwrapped together as a children's educational book package, when and as it is imported.

Although the article will be sold at retail as a single entity, is called "Kit", and is packaged for retail sale in its condition as imported, it does not meet the statutory requirements for tariff classification as such single entity; the individual components will be separately classifiable, as indicated below.

The applicable subheading for the 64 page educational book will be 4901.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for Other: (than certain enumerated) printed books. The rate of duty will be Free.

The applicable subheading for the note pads will be 4820.10.20, HTS, which provides for: Memorandum pads..and similar articles. the rate of duty will be 4 percent ad valorem.

The applicable subheading for the growth chart/wall poster will be 4911.99.80, HTS, which provides for: Other (than certain enumerated) printed matter. The rate of duty will be 4.9 percent ad valorem (unless the chart/poster be printed by a lithographic process, which is not ascertainable from the mock-up prototype presented.)

The applicable subheading for the nylon lunch bag will be 4202.92.30, HTS, which provides for: Travel, sport and similar bags, with outer of textile materials, other, of man-made fibers. The rate of duty will be 20 percent ad valorem. The applicable visa category is 670.

Due to the changeable nature of the restraint (quota/visa) categories, you should contact your local Customs office prior to the importation of this article to determine the current status.

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

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