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NY L84827

May 27, 2005

CLA-2-49:RR:NC:SP:234 L84827


TARIFF NO.: 4901.99.0093

Ms. Nancy A. 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 May 2, 2005, you requested a tariff classification ruling.

A sample was submitted for our examination. It consists of a 58-page paperbound book, entitled “Charles Atlas’ 10 Steps to a Better Body,” put up for retail sale together with related accessories. The book contains text and illustrations constituting a course in bodybuilding. The accompanying accessories, which are intended to support the reader’s bodybuilding endeavors, are as follows:

A set of “trading cards,” a poster, and a flat magnet, all of which are printed with motivational pictures, quotes and/or text related to bodybuilding.

A tape measure made of synthetic paper.

A 30-page staple-bound booklet printed with text and illustrations concerning a strength-building method known as “dynamic tension.”

For tariff classification purposes, this kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the 58-page book, which is the principal component.

Accordingly, the applicable subheading for the complete “10 Steps to a Better Body” 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.

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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