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NY K86006

May 18, 2004
CLA-2-49:RR:NC:SP:234 K86006


TARIFF NO.: 4901.99.0070

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

RE: The tariff classification of a child’s “body-crayon” book with accessories, from China.

Dear Mr. De Core:

In your letter dated March 12, 2004, received here on May 11, 2004, you requested a tariff classification ruling on behalf of Wallace of Bridgeport dba Top That, Inc.

A sample of a boxed set identified as “Funky Body Crayons” was submitted for our examination and is being returned to you as requested. It consists of a paperboard retail display box containing a 48-page illustrated hardbound book together with related accessories. The book is a child’s guide to decorating his or her body in a whimsical manner using accompanying accessories. The accessories included are 5 non-toxic wax body crayons, 3 pairs of “wiggly eyes,” 2 “fuzzy sticks” (pipe cleaners), 1 strip of double-sided sticky tape, and 3 strips of fake fur/hair. (The fake fur/hair is considered pile fabric; it is said to be 80% acrylic / 20% polyester, and is said to be a product of Hong Kong). It appears that most of the suggested activity merely involves drawing pictures and designs on various parts of the body.

For tariff classification purposes, this product will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book, which is the costliest component.

Accordingly, the applicable subheading for the complete “Funky Body Crayons” kit will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be Free. Even though the strips of fake fur/hair are included as constituent parts of the set for classification purposes, they still fall within textile category 224, and products originating in Hong Kong are subject to visa and quota requirements which must still be met.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

We note that the country of origin marking on the submitted sample is not acceptable. Although the bottom panel of the box bears the phrase “Printed and Bound in China” in close proximity to Top That Publishing’s California address, the origin of the accessories is not mentioned. According to your letter, the accessories (most of which are not individually marked with their own origin) are made in various other countries.

In addition, 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 a country or locality other than country of origin appears. In any case in whichthe name of any city or location in the United Statesappears on an imported articleand that name 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 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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