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NY K83770

March 5, 2004
CLA-2-49:RR:NC:2:234 K83770


TARIFF NO.: 4901.99.0092

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

RE: The tariff classification of childrens book box set “Body Art” from China; Marking, CR 134.46

Dear Mr. De Core:

In your letter dated February 24, 2004, on behalf of your client, Wallace of Bridgeport dba Top That Inc., you requested a tariff classification ruling for the referenced article, not further identified by “article” or “style” number. A sample was submitted, which will be returned, as requested.

The sample is a printed paper or paperboard box, suitable for retail display and sale, titled “Body Art”. It measures about 7 ½” x 6” x 2”, with a header flap for hanging on a dispensing wire.

The box contains a 48 page activity book, a body art pen, stick-on jewels, tattoo transfers, gem stone rings and die cut stencils, “all you need to transform your body into a work of art!”

This product will be treated for tariff purposes as “goods put up in sets for retail sale”, and will be classifiable in a single tariff provision, derived from the component which gives the set its essential character: the book.

The applicable subheading for the “Body Art” set described 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 book contains, on its title page, a printed copyright claim which includes a United States address: 27023 McBean Parkway, #408 Valencia, CA 91355. This triggers the provisions of Section 134.46, Customs Regulations (19 CFR 134.46), which reads:” Marking when name of country or locality other than country of origin appears. In any case in whichthe name of any city or location in the United Statesappear(s) on an imported articleand those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, 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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