CLA-2-49:S:N3:234 813934
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
1515 Broadway (43rd floor)
New York, N.Y. 10036-8901
RE: The tariff classification of a "travel kit with atlas," from
China or Taiwan; maps; books; note pads; pens; sets.
Dear Mr. Eisen:
In your letter dated August 18, 1995, on behalf of Avon
Products, Inc., you requested a tariff classification ruling.
A sample, identified as a "Travel Kit With Atlas" (PP 137524),
was submitted and is being returned as requested. It is a 4 1/2"
x 7" folding vinyl case with interior pockets that hold two paper-
covered, staple-bound atlases, each of which contains 64 printed
pages. One is a "pocket city atlas" featuring maps of major U.S.
cities, while the other is a "pocket road atlas" with maps of the
U.S., all the individual states, Canada and Mexico.
Also included is an inexpensive ball point pen, which is held
in two vertical loops provided on the right side of both the front
and back covers of the folder. (When the pen is inserted through
the aligned loops, it secures the folder in the closed position.)
Another interior pocket holds a small blank paper note pad, and
additional slots are provided for the user to insert his or her
vehicle insurance card, registration and auto club card.
You note that the components of the above-described kit are
packaged and sold together "to enable a person to readily locate
cities, towns, villages, etc.,...and determine and record precise
travel routes to access and visit these locations."
We find that for tariff purposes the kit constitutes "goods
put up in sets for retail sale," and that its essential character
is imparted by the atlases.
Accordingly, the applicable subheading for the "Travel Kit
With Atlas" (PP 137524) will be 4905.91.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for printed
maps and hydrographic or similar charts of all kinds, including
atlases...: other (than globes): in book form. The rate of duty
will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport