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NY I80064

April 26, 2002

CLA-2-92:RR:NC:2:227 I80064


TARIFF NO.: 9204.20.0000

Mr. Herbert J. Lynch
Sullivan & Lynch P.C.
156 State Street
Boston, MA 02109-2508

RE: The tariff classification of an instructional book and harmonica set from China

Dear Mr. Lynch:

In your letter dated March 29, 2002, on behalf of First Act, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample, model LPH-01, is a set consisting of a ten-hole diatonic harmonica in the key of C and an illustrated instructional book on how to play the harmonica.

You contend that the set should be classified as a book under heading 4901, HTS, as the instruction book imparts the essential character. However, we have determined that neither item in the set imparts the essential character and that the classification will be determined under GRI 3©, the heading that occurs last in the tariff.

The applicable subheading for the instruction book and harmonic set will be 9204.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for mouth organs. The duty rate 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 George Kalkines at 646-733-3028.


Robert B. Swierupski

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