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NY K83776

March 8, 2004
CLA-2-85: RR: NC: 1:108 K83776


TARIFF NO.: 8524.39.4000

Mr. Steven DeCore
D&D Customhouse Brokerage Inc.
701 Newark Avenue, Suite LL1
Elizabeth, NJ 07208

RE: The tariff classification of a book set from China.

Dear Mr. DeCore:

In your letter dated February 25, 2004, on behalf of your client Wallace of Bridgeport d.b.a. Top That Inc., you requested a tariff classification ruling.

The item in question is denoted as the “Create Your Own Paper Animals” book set. (Sample provided). It is composed of an illustrated book of instruction and a CD-ROM entitled the “Art Rom”. The items are packaged together for sale to the ultimate purchaser.

The set is designed to have the user play the CD-ROM on an ADP machine, use (read) the instruction book for guidance and create paper cutouts as represented by different animals.

Explanatory Note X to GRI 3b provides for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

A. Consist of at least two articles which are, prima facie, classifiable in different headings.

B. Consist of products put up together to meet a particular need or carry out a specific activity; and

C. Are put up in a manner suitable for sale to users without repackaging (e.g. in boxes or cases or on boards).

All the aforementioned articles are prima facie classifiable in different headings. Together each enables the user to perform the function of creating paper cutouts representing various animals of nature. Based upon the supplied sample it is evident to this office that it represents the imported packaging that will be sold to the ultimate purchaser. Therefore it is the opinion of this office that the items packaged together do represent a set in accordance with Explanatory Note X.

In accordance, in part, with GRI 3b goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component which gives them their essential character.

EN VIII to GRI 3b states that the factor, which determines essential character, will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods.

Based upon the nature of the components and their use it is the opinion of this office that no single item imparts the essential character. The book must be read and used for instructions while navigating the CD-ROM in creating the various animal paper cutouts. Each component is of equal importance in conducting the activity. Therefore classification will be in accordance with GRI 3c, Harmonized Tariff Schedule of the United States (HTS), which requires, in part, that the item be classified in the heading which occurs last in numerical order among those which merit equal consideration.

It should be noted that since the recorded media (CD-ROM) is imported with an item for which it is not intended then classification is in accordance with Section XVI, Chapter 85, General Explanatory Note (B). Therefore Legal Note 6 to Chapter 85, Harmonized Tariff Schedule of the United States is satisfied.

The applicable subheading for the Create Your Own Paper Animals book set will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Discs for laser reading systems: Other: For reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary formatted discs. The rate of duty 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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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