CLA-2-49:RR:NC:2:234 J80326

Ms. Jean Hillan
Traffic Manager
Innovative Kids
18 Ann Street
Norwalk, Connecticut

RE: The tariff classification of “Insight Meditation” set, from China

Dear Ms. Hillan:

In your letter dated January 16, 2003, you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested.

The sample is a corrugated paperboard one-piece carton, black and yellow in color, measuring 9 ¾” x 8” x 1 ½”, containing a book, two 70-minute compact discs and Twelve Insight study cards. The subject of these materials is “Insight Meditation”. The book is a 240 page “workbook” by Sharon Salzberg and Joseph Goldstein, and it is described as “a complete self-guided curriculum…organized into nine lessons”.

The sample will be treated for tariff purposes as “goods put up in sets for retail sale”, and will be classifiable in the provision which describes that component which imparts essential character to the whole.

The applicable subheading for the “Insight Meditation” set, as described, will be 4901.99.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other (than in single sheets): Other (than dictionaries and encyclopedias): Textbooks. 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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division