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A 80976

March 21, 1996

CLA-2-49,95:RR:NC:GI:234 A80976


TARIFF NO.: 4901.99.0093, 9504.90.6000

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

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

Dear Mr. Diran:

In your letter dated February 20, 1996, on behalf of your client, Klutz, Inc., Palo Alto, California, you requested a tariff classification ruling. Three (3) samples were submitted, which will be retained for reference.

The samples are spiral bound printed books with paperboard covers, with attachments related in some way to their textual content. You propose that General Rule of Interpretation 3(b), Harmonized Tariff Schedules of the United States, applies to these articles, as "Goods put up in sets for retail sale", with the essential character of the sets imparted by the book component. With one exception, noted below, we agree.

The samples are:

1. Book entitled, "Hair..A Book of Braiding and Styles", of 72 numbered pages, with an attached box of accessories, labelled, "3 Scrunchies and Accessory Box".

2. Book entitled, "String Games from Around the World", of 80 pages, with three colored braided cords or "strings" attached to the front cover.

3. Book entitled, "Peg Solitaire, 23 All-On-Your Own Games", consisting essentially of two bound-in substantial plastic game boards, named "Star Board" and "Cross Board", and printed pages of rules and instructions for playing certain games. A plastic pouch containing "game pieces" which are plastic pegs for insertion in suitable holes in the game boards, is "bound" on the outside of the cover.

The applicable subheading for the "Hair" and "String Games" sets will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books..Other (than certain enumerated kinds) containing 49 or more pages each (excluding covers). The rate of duty will be Free.

The applicable subheading for the "Peg Solitaire" set will be 9504.90.6000, HTS, which provides for: Games played on boards of special design. The rate of duty is 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 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 this ruling, contact National Import Specialist Carl Abramowitz at (212) 466-5733. transaction.


Roger J. Silvestri

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