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NY L86149

August 5, 2005

CLA-2-49:RR:NC:SP:234 L86149


TARIFF NO.: 4901.99.0070; 4823.90.6600; 4911.91.2040; 9615.19.6000; 3304.10.0000

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

RE: The tariff classification of a child’s storybook packaged with other articles, from China.

Dear Ms. Pascarello:

In your letter dated July 8, 2005, you requested a tariff classification ruling.

A sample of a children’s storybook entitled “Berry Princess” was submitted for our examination. The book is printed with an illustrated narrative concerning a group of children exploring a forest and trying to rescue a lost unicorn. The book has an extended back cover with an attached blister pack containing a paper tiara, some printed paper stickers, two barrettes and a container of lip gloss.

Although the story contains a scene in which the characters play “dress-up,” we nevertheless find that there is no direct interactive relationship between the book and its accompanying articles. That is, the components of this product serve more than one activity (e.g., reading/ storytelling and self-adornment). Therefore, the various components will not be regarded for tariff purposes as “goods put up in sets for retail sale,” and will be classified separately. The individual items are listed below, each immediately followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), rate of duty and tariff description.

Book (approximately 6” x 9”) consisting of 7 permanently bound, thick paperboard leaves printed with text and illustrations telling the story mentioned above. 4901.99.0070/ Free (Other (than certain enumerated) printed hardbound books)

A “tiara,” which is simply a die-cut, design-printed paper shape accented with glitter. 4823.90.6600/ Free (Other (than certain enumerated) coated paper and paperboard, cut to size or shape, and articles of coated paper or paperboard)

A small sheet of die-cut, self-adhesive paper stickers, lithographically printed with designs and accented with glitter. These are said to be intended for decorating the tiara. 4911.91.2040/ Free (Lithographs on paper or paperboard, not over 0.51 mm in thickness, other than posters)

A pair of barrettes, which are plastic-covered metal snap clips for the hair. 9615.19.6000/ 11% (Other (than certain enumerated) combs, hair-slides and the like)

A small, heart-shaped plastic container of lip gloss. 3304.10.0000/ Free (Lip make-up preparations)

With respect to the lip gloss, please note that perfumery, cosmetic and toiletry products are 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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