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NY 817533

December 27, 1995

CLA-2-49:RR:NC:GI:234 817533


TARIFF NO.: 4901.99.0093; 4901.99.0092; 8524.21.3040

Mr. David C. Lee
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. Lee:

In your letter dated November 21, 1995, on behalf of your client, Klutz Incorporated (Palo Alto, CA), you requested a tariff classification ruling.

The items in question are spiral-bound, printed children's activity books with attachments related in some way to their textual content. All of the books have paperboard and/or heavyweight, coated-paper covers and pages. Four samples were submitted and are being returned to you. The individual titles are as follows:

"Beads: A Book of Ideas & Instructions" (98-page book on the subject of jewelry-making, with an attached, compartmentalized plastic box containing assorted glass beads and a set of hardware and findings; includes metallic "tigertail" wire and nylon textile cord, both said to be of U.S. origin).

"Hullabaloo: Lyrics, Games, Crafts, Activities..." (50-page book with an activity pad, a set of 7 small felt-tipped markers, and an audio cassette tape recorded with songs).

"The Rubber Chicken Book" (66-page text concerning skits, stunts, jokes and acrobatics; 3 rubber "eggs" and a noisemaker attached in a mesh container).

"Shadow Games: A Book of Hand & Puppet Shadows" (36-page book containing text, pictures and paperboard cutouts to be utilized as "shadow puppets"; a small flashlight is attached to the book).

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 constitute "goods put up in sets for retail sale," whose essential character is imparted, in each instance, by the book. However, in the case of "Hullabaloo," Customs' established administrative practice on recordings requires that the cassette tape be broken out and classified separately.

Accordingly, the applicable subheading for "The Bead Book" and "The Rubber Chicken Book," including their attachments, will be 4901.99.0093, HTS, which provide for other (than certain enumerated) printed books containing 49 or more pages each (excluding covers). The rate of duty will be free.

The applicable subheading for "Shadow Games," including its attachment, will be 4901.99.0092, HTS, which provides for other (than certain enumerated) printed books containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be free.

The applicable subheading for "Hullabaloo," including all attachments except the recorded tape, will be 4901.99.0093, HTS, as described above, free of duty. The applicable subheading for the tape will be 8524.21.3040, HTS, which provides for recorded magnetic tapes of a width not exceeding 4 mm: sound recordings on cassette tapes. The rate of duty will be 8.7 cents per square meter of recording surface. (Effective January 1, 1996, this rate will be reduced to 7.7 cents per square meter of recording surface.)

This ruling is being issued under the provisions of Section 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 Carl Abramowitz, at (212) 466-5733.


Roger J. Silvestri

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