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A 83647

May 21, 1996

CLA-2-49:RR:NC:GI:234 A 83647


TARIFF NO.: 4901.99.0070

Ms. Julie Kim
Customs Liaison
Inter-Maritime Forwarding Company, Inc.
156 William Street
New York, N.Y. 10038-2689

RE: The tariff classification of "Rubber- Stamp Art Funstation", from China.

Dear Ms. Kim:

In your letter dated May 9, 1996, on behalf of your client, The Putnam Berkley Group, Inc., East Rutherford, New Jersey, you requested a tariff classification ruling. A sample was submitted, which will be returned to you, as requested.

The sample is a hard covered book (with spiral binding mechanism) of forty eight (48) numbered pages, entitled "Rubber-Stamp Art Funstation". The title page bears the following text, which describes the book:

Learn the inside story and some fascinating tricks of the trade in making and designing your own original attractive rubber stamp designs. Simple step-by-step instructions show you how to create such fun projects as ... etc.

Accompanying the book is a set of rubber stamps and an ink pad, which are enclosed in a clear plastic container which is permanently attached to the inside of the back cover of the book.

The "Rubber-Stamp Art Funstation" is for tariff purposes "goods put up in sets for retail sale", and is classifiable according to the identity of that component which imparts its essential character, the printed book.

The applicable subheading for the "Rubber-Stamp Art Funstation" as described will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books: Other (than certain enumerated kinds): Hardbound books. 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 letter 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. Sincerely,

Roger J. Silvestri

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