CLA-2-49:OT:RR:NC:2:234
Ms. Lizabeth Wellborn
Borders Group Inc.
100 Phoenix Drive
Ann Arbor, MI 48108-2202
RE: The tariff classification of a book with accessories from China
Dear Ms. Wellborn:
In your letter dated July 7, 2008, you requested a tariff classification ruling.
You submitted a sample of a Sushi gift set for our examination which will be returned to you as you requested. The set consists of a paperboard retail box containing an 80-page full color book with related accessories. The book which measures approximately 7¼” x 7¼” square provides information as well as easy-to-follow recipes, illustrations, and instructions on preparation, utensils, serving, etc. The accompanying accessories are intended to help the user get started in sushi-making. The accessories included are two pairs of 10” wooden chopsticks, a 2½” x 7” bamboo rice paddle and a 9½” x 9½” square bamboo rolling mat.
For tariff classification purposes, this product will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book.
The applicable subheading for the Sushi gift set will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other Other: Other: Containing 49 or more pages each (excluding covers). The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division