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NY D81460

September 4, 1998

CLA-2-49:RR:NC:SP:234 D81460


TARIFF NO.: 4901.99.0070

Mr. Bill Ramia, Jr.
Alexander International
Memphis International Airport
P.O. Box 30209
Memphis, TN 38130

RE: The tariff classification of a "Zen Runes Kit" from China.

Dear Mr. Ramia:

In your letters dated July 27 and August 14, 1998, on behalf of Penguin-Putnam, Inc., you requested a tariff classification ruling.

A sample identified as a "Zen Runes Kit" was submitted and is being returned to you as requested. It consists of the following items packaged together in a paperboard retail carton:

> A 122-page printed hardbound book entitled "Zen Runes"

> 27 "rune stones"

> A velvet drawstring pouch

The book explains the origins and meanings of ancient rune symbols, which were originally used by the Vikings as an alphabet for writing, but which later took on an aura of mystery and became associated with sacred ceremonies and divination. The book also instructs the reader in methods of consulting the runes to obtain guidance in matters of everyday life. Traditional Zen poetry, said to enhance understanding of the runes, is also included.

The "rune stones" are black, oblong-shaped hard-plastic discs (about 3/4" x 1 1/2"), each of which bears a gold-colored runic symbol.

The 4 1/2" x 7" drawstring pouch appears to be made of man-made textile materials. It is evidently intended to serve not only as a storage bag for the rune stones, but also as a vehicle to be employed in various methods of drawing or selecting them, as explained in the book.

We find that the classification of the above-described merchandise is subject to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), and that its essential character is imparted by the book.

Accordingly, the applicable subheading for the complete "Zen Runes 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.


Robert B. Swierupski

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