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NY 800797

August 12, 1994

CLA-2-49:S:N:N8:234 800797


TARIFF NO.: 4903.00.0000

Ms. Catherine Pritchard
Expeditors International
P.O. Box 2568
So. San Francisco, CA 94083-2568

RE: The tariff classification of a children's masquerade kit, consisting of a printed picture book and cosmetic make-up crayons, from Singapore.

Dear Ms. Pritchard:

In your letter dated August 2, 1994, on behalf of Discovery Toys, Inc. (Martinez, CA), you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a 32-page printed hardbound children's book entitled "Percy's Fancy Face Paint Party." It consists essentially of colorful, captioned drawings of children amusing themselves at a party by applying face make-up to one another. These illustrations are evidently intended to amuse the reader and inspire him or her to "create" faces like the ones shown. Protruding through an opening cut in the front cover and pages of the book is a blister pack, affixed to the back cover, containing six variously colored make-up crayons.

With reference to General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTS), we find that this article is a composite good or set whose essential character derives from the printed book.

Accordingly, the applicable subheading for the "Percy's Fancy Face Paint Party" kit will be 4903.00.0000, HTS, which provides for children's picture books. The rate of duty will be free.

We note that the outside of the back cover of the book is marked, in the lower left corner: "Book printed in Singapore--Face paints made in England." However, the marking on the title page reads: "This edition published exclusively for Discovery Toys, Inc. by Child's Play (International) Ltd, Swindon, England, C 1993 M. Twinn." This reference, on the title page, to a country other than the place of the book's production, triggers the require- ments of 19 CFR 134.46, meaning that the phrase "Printed in Singapore" must be placed in close proximity to that reference. In the interest of full disclosure and clarity on the title page, it is suggested that "Face paints made in England" also be shown there.

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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