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NY 806332

January 31, 1995

CLA-2-49:S:N:N8:234 806332


TARIFF NO.: 4901.99.0092; 4901.99.0093

Mr. Kevin M. Diran
Armen Cargo Services Inc.
P.O. Box 280668
San Francisco, CA 94128

RE: The tariff classification of children's book and activity sets from Taiwan, Singapore and/or Korea.

Dear Mr. Diran:

In your letter dated January 19, 1995, on behalf of your client, Klutz Incorporated (Palo Alto, CA), you requested a tariff classification ruling.

The five items in question are spiral-bound, printed children's activity books with attachments related in some way to their textual content. You provided cost breakdowns indicating that in each instance, the book is of greater value than its attachments. All of the books have paperboard and/or heavyweight, coated-paper covers and pages.

Samples, ranging from 20 to 110 pages in length, were submitted and are being returned to you. The individual titles are as follows:

"Kids Gardening: A Kids' Guide to Messing Around in the Dirt" (book with plastic trowel attached).

"The Klutz Book of Knots: How to tie the world's 24 most useful hitches, ties, wraps and knots...A Step-by-Step Manual" (book with two lengths of braided cord, threaded through holes in the front cover and tied into a knot).

"Earthsearch: A Kids' Geography Museum in a Book" (book whose pages incorporate dials, pull-out views and the like, and whose back cover is fitted with several coins from around the world).

"The Klutz Book of Jacks" (book with 14 multi-colored jacks, small rubber ball, and drawstring fabric pouch).

"Boondoggle: A Book of Lanyard & Lacing" (book with attached plastic pouch containing "boondoggle"(several yards of plastic strips about 2 mm in width), a key ring, two lanyard clips, a bolo tie slide, and a metal bracelet blank).

With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we agree with your position that these kits are "sets" whose essential character is imparted, in each case, by the book.

Accordingly, the applicable subheadings for all of the above-described books with attachments will be 4901.99.0092 or 4901.99.0093, HTS, which provide for other (than certain enumerated) printed books. (Statistical suffix "92" applies to books containing between 5 and 48 pages each, excluding covers, whereas suffix "93" applies to those containing 49 or more pages each.) In either case, the rate of duty will be free.

We also note that the country of origin marking on four of the submitted samples is not acceptable. Although the respective origins of these books and their individual accessories are printed on the back of the title page, the outside of the back cover has a reference to "Klutz Press, Palo Alto, California." This triggers the requirements of 19 CFR 134.46, meaning that the countries of origin must also be shown in close proximity to that reference.

Finally, we note that you submitted a copy of your client's catalog, in which you have highlighted a number of other titles for which you would like a binding ruling. You ask whether there might be a way for us to expedite the process and issue a ruling based on the catalog descriptions, thus avoiding the necessity of additional submissions and one-by-one iterations.

Unfortunately, we are not in a position to proceed on that basis. However, you or your client may want to consider applying for a "line review"/pre-entry classification ruling. Participation in that program, which is designed to accommodate numerous merchandise items, may be requested through your local Customs field office.

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

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