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NY A89316

November 27, 1996

CLA-2-49:RR:NC:2:234 A89316


TARIFF NO.: 4901.99.0092

Ms. Wilmina K. Sydnor
Samuel Shapiro & Company, Inc.
World Trade Center, Suite 1200
401 East Pratt Street
Baltimore, MD 21202-3104

RE: The tariff classification of children's book and accessory sets from China and Taiwan.

Dear Ms. Sydnor:

In your letters dated May 6 and October 31, 1996, on behalf of Random House, Inc., you requested a tariff classification ruling.

Three samples were submitted and will be retained for reference. Each is a "bathtub safe" children's grooming book put up for retail sale in a sealed package that also contains an accessory pertaining to the subject matter. By telling simple stories of animals using implements of a kind normally used by humans, the books in effect instruct the young reader on what to do with the accompanying accessory. The individual titles are as follows:

"Comb! Comb! Puppy" (packed with a plastic comb). "Brush! Brush! Bunny" (packed with a toothbrush). "Bubble Monkey" (packed with a knit terry wash mitt, made of either 100% cotton or a 65% polyester/ 35% cotton blend).

Each 5" x 5" book is composed of five leaves bound along one edge in a traditional manner. Each leaf, printed with text and colorful pictures, is made of plastic sheeting that encases a central layer of foam padding.

The books are said to be printed in China, while the accessories are said to be made in Taiwan.

With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find that all of the above-described book/accessory kits constitute "goods put up in sets for retail sale," and that their essential character is imparted in each instance by the book.

Accordingly, the applicable subheading for each of the three kits 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.

Even though the wash mitt is included as a constituent part of the "Bubble Monkey" set for classification purposes, it still falls within textile category 369 (if 100% cotton) or 666 (if 65% poly/35% cotton), and products originating in Taiwan are subject to visa and quota requirements which must still be met.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for review at your local Customs office.

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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