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NY G81349

September 7, 2000

CLA-2-49:RR:NC:SP:234 G81349


TARIFF NO.: 4911.99.8000

Ms. Menia B. Black
The Hipage Company, Inc.
P.O. Box 50034
Richmond, VA 23250

RE: The tariff classification of an “educational kit” consisting of printed matter and other articles, from South Africa.

Dear Ms. Black:

In your letter dated August 15, 2000, you requested a tariff classification ruling on behalf of Making Cents (Washington, D.C.).

A sample “educational kit” was submitted and will be retained for reference. It is described as a set of “professional training tools” designed for use within a classroom environment to assist a teacher in conducting a course in business and entrepreneurship. The kit consists of various items put up together for sale in a zippered canvas carrying case. The latter, which measures about 20” wide by 18” high by 1” thick, is specially shaped and fitted to hold its contents.

It appears that the main components of the kit are those identified as “workcards,” which are 8½” x 11” printed paper sheets laminated with clear plastic. There are about 50 of these cards, each printed with text and illustrations relating to particular theoretical and practical business topics covered in the course. (The printing appears to have been produced by a process other than lithography.) Much of the textual matter is in the form of role-playing exercises to be undertaken by groups of students in the class.

The other components accompanying the workcards within the case are: a 34-page spiral-bound teacher’s manual, a few plastic-laminated posters and charts with associated printed paper stickers, a quantity of “play money” (imitation paper currency), dice, a small sand-timer, scrap paper, a marker pen, and a small pair of scissors. All of these items contribute in some way to the particular teaching/learning agenda contemplated by the course.

For tariff purposes, the above-described kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the printed workcards.

Accordingly, the applicable subheading for the complete “educational kit” will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter. The duty rate will be 2%.

Articles classifiable under subheading 4911.99.8000, HTS, which are products of South Africa are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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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