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NY L86484

August 12, 2005

CLA-2-49:RR:NC:SP:234 L86484


TARIFF NO.: 4901.99.0092

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 July 14, 2005, you requested a tariff classification ruling.

A sample was submitted for our examination. It consists of a 42-page paperbound book, entitled “Christmas Letters Gone Wild,” packaged together with related accessories in a printed paperboard retail box. The book contains tongue-in-cheek text that mocks the long-winded, photocopied, family-chronicle style letters that some people send out as holiday greetings at the end of each year. To those who resent such letters, the book offers a means of revenge by providing guidance on how to shock friends and loved ones by sending out bogus, outlandish letters of one’s own. The accompanying accessories, which are intended to assist in this activity, are as follows: 12 sheets of design-printed paper stationery, 12 printed postcards, and an interactive CD recorded with 12 “fake, wild letter templates.”

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 provides a focal point for the user’s activity, can serve indefinitely as a reference source, and is said to be costlier than any of its accessories.

Accordingly, the applicable subheading for the complete “Christmas Letters Gone Wild” kit will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books containing 5 or more pages each but not more than 48 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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