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July 8, 1999

CLA-2-49:RR:NC:SP:234 E83660


TARIFF NO.: 4901.99.0070

Mr. Simon Eaton
The Ivy Press Limited
The Old Candlemakers
West Street
Lewes BN7 2NZ

RE: The tariff classification of a gift set consisting of a book from China packed with other items from Colombia.

Dear Mr. Eaton:

In your letter dated June 14, 1999, you requested a tariff classification ruling.

A pre-production sample of “The Japanese Tea Ceremony Pack” was submitted and will be retained for reference. It consists of a 96-page hardbound book, a packet of powdered green tea, a traditional Japanese-style teacup (of clay or a clay-like material), and a small bamboo whisk, all of which are put up together for retail sale in a printed paperboard gift box.

The sample book is a mock-up with blank pages, but based on information appearing on its dust jacket, we understand that the actual (production) version will be fully printed with text, photos and diagrams. In addition to providing the reader with instructions on how to use the accompanying articles to conduct a tea ceremony, the book will examine such topics as the history and culture of Japan and the esthetics and status of tea in Japanese society.

We find that, for tariff purposes, the above-described items constitute “goods put up in sets for retail sale” whose essential character is imparted by the book.

Accordingly, the applicable subheading for the complete “Japanese Tea Ceremony Pack” will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free.

You indicate that the book will be printed in China, while the accompanying articles will originate in Colombia. We note, however, that the sample set is not marked with these countries of origin. When imported into the United States, the pack will be required to be so marked, e.g., “Book Printed in China” – “Tea, Whisk and Cup Products of Colombia.” Since you state that the pack will be shrink-wrapped, this marking must be on, or visible through, the shrink-wrap, and must be legible, in a conspicuous place and sufficiently permanent to reach the ultimate purchaser.

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 212-637-7060.


Robert B. Swierupski

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