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NY L81922

January 26, 2005

CLA-2-49:RR:NC:SP:234 L81922


TARIFF NO.: 4901.99.0093

Ms. Nancy Dominioni
Penguin Group (USA) Inc.
405 Murray Hill Parkway
East Rutherford, NJ 07073-2136

RE: The tariff classification of a book packaged with related accessories, from China.

Dear Ms. Dominioni:

In your letter dated January 10, 2005, you requested a tariff classification ruling.

A sample was submitted for our examination. It consists of a 64-page paperbound book, entitled “Queen For a Day,” put up for retail sale together with related accessories. Although the sample book is a mock-up with blank pages, we understand that the actual imported version will contain text that discusses motherhood throughout history and gives suggestions on “how Mom can make part of each day relaxing and special.” The accompanying accessories, which are intended to assist in this activity, are as follows: a small plastic tiara, a lavender-scented tea candle, a packet of bath salts, a paper “Declaration of Appreciation” scroll, and 10 “decree cards” with seals.

For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book, which is said to be costlier than any of the accessories, and which can serve indefinitely as a reference source.

Accordingly, the applicable subheading for the complete “Queen For a Day” kit will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books containing 49 or more pages each. The rate of duty will be Free.

The candle may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may contact them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230, telephone (202) 482-2312. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs and Border Protection.

The bath salts may be subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.

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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