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NY K83768

March 4, 2004
CLA-2-49,95:RR:NC:2:234 K83768


TARIFF NO.: 4901.99.0092, 9503.60.2000

Mr. Steven De Core
D & D Customhouse Brokerage, Inc.
701 Newark Avenue, Suite LL1
Elizabeth, New Jersey 07208

RE: The tariff classification of a kit, containing a book and a jigsaw puzzle, Item 97600, from China; CR 134.46, Marking.

Dear Mr. De Core:

In your letter dated February 4, 2004, on behalf of your client, Wallace of Bridgeport DBA Top That, Inc., received in this office on March 1, 2004, you requested a tariff classification ruling for the referenced article. A sample was received, which will be returned to you, as requested.

The sample is a printed paperboard box, measuring about 11” x 8 ½” x 1 ¾”, containing a 96 piece jigsaw puzzle and a 48 page paper or paperboard bound book, both entitled “Sharks”. The box, the puzzle and the book are printed in coordinated matching colors and type faces, and are put up together for retail sale. The book makes slight partial reference to the puzzle, but essentially is a stand-alone informational book about sharks. This merchandise does not constitute “goods put up in sets for retail sale” for tariff purposes. Each of the two articles will be separately classifiable.

The applicable subheading for the book will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books: Other (than certain specified kinds): Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free.

The applicable subheading for the 96 piece jigsaw puzzle will be 9503.60.2000, HTS, which provides for: Puzzles of all kinds: Other (than crossword puzzle books). The rate of duty will be Free.

The book is not in compliance with the marking requirements of Section 134.46, Customs Regulations (19 CFR 134.46), in that the title page is printed with a United States address: 27023 McBean Parkway, #408 Valencia, CA 91355, which may mislead or deceive the ultimate purchaser as to the actual country of origin of the book.

The Regulation requires that there shall appear legibly and permanently in close proximity to the words of this address, and in at least a comparable size, the name of the country of origin preceded by “Made in”, “Product of”, or other words of similar meaning.

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 646-733-3037.


Robert B. Swierupski

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