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NY K86052

May 18, 2004
CLA-2-49:RR:NC:SP:234 K86052


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 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 identified as “Designs on Denim” was submitted for our examination and is being returned to you as requested. It consists of a paperboard retail box containing a 64-page illustrated hardbound book together with related accessories. The book introduces the reader to the craft of decorating denim garments and making other ornamented denim articles. The text covers techniques and supplies, and also provides project ideas and instructions. The accompanying accessories are intended to help the user get started in denim-decorating activity. The accessories included are 3 small bottles of fabric paint, 1 sewing needle, 12 mirror-like plastic disks (5/8”-diameter) with embroidered circumferences, 3 small spools of cotton embroidery yarn (said to be made in Taiwan), a quantity of 6-mm round sequin plastic disks, an assortment of beads, a packet of “diamante studs,” a packet of star-shaped “nail heads,” 3 iron-on fabric stickers (1/2”-diameter), and 4 polyester fabric ribbons.

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. According to figures included with your inquiry, the value of the book exceeds that of all the other components combined. The book, which explains how the accompanying items can be used but also suggests other helpful materials and equipment, can serve indefinitely as a reference source.

Accordingly, the applicable subheading for the complete “Designs on Denim” 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 cotton embroidery yarn is included as a constituent part of the set for classification purposes, it still falls within textile category 200, and products originating in Taiwan 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.

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 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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