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NY A81755

April 11, 1996

CLA-2-49:RR:NC:GI:234 A81755


TARIFF NO.: 4901.99.0070

Ms. Catherine F. Winfrey
Fritz Companies, Inc.
3327 N. 7th Trafficway
Kansas City, KS 66115

RE: The tariff classification of a children's book and activity kit from Italy.

Dear Ms. Winfrey:

In your letter dated March 29, 1996, on behalf of Scholastic, Inc., you requested a tariff classification ruling.

A sample was submitted and is being returned as requested. It is a 32-page hardbound children's book entitled "Secrets of Weaving." The first 26 pages of this 5 1/4" x 6" book are printed with text and illustrations concerning the history and culture of weaving, including discussions about the various techniques and materials used around the world. The remaining six pages provide instructions on how to use a small plastic loom, which is included, together with two small skeins of yarn, in a paperboard compartment on the inside of the back cover.

With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find that the kit constitutes "goods put up in sets for retail sale," and that the book imparts its essential character.

Accordingly, the applicable subheading for the "Secrets of Weaving" book/activity kit will be 4901.99.0070, HTS, which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free.

This ruling is being issued under the provisions of Part 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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