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NY D83041

October 6, 1998

CLA-2-97:RR:NC:SP:233 D83041


TARIFF NO.: 9705.00.0090

Mr. Jim Marshall
Discovery Channel Retail
750 Hearst Avenue
Berkeley, CA 94710

RE: The tariff classification of "Fossils: A Key to the Past" from Italy.

Dear Mr. Marshall:

In your letter dated September 28, 1998, you requested a tariff classification ruling.

The submitted sample, "Fossils: A Key to the Past", SKU number 299099, is a kit consisting of 13 fossils, an instruction booklet, a magnifying glass and an interactive time line. The fossils are from Morocco and the U.S., the magnifying glass in made in the U.S., the booklet is printed in Italy and all the items are packaged together in Italy.

We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that the components equally merit consideration in determining the classification of the set, but that neither of those components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this case, the heading for the fossils occurs last.

The applicable subheading for "Fossils: A Key to the Past" will be 9705.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest: other. 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 Lawrence Mushinske at 212-466-5739.


Robert B. Swierupski

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