CLA-2-49:OT:RR:NC:N2:234
Mr. Jeffrey Carlson
Penguin Group
405 Murray Hill Parkway
East Rutherford, NJ 07073-2136
RE: The tariff classification of an “Eyewitness Expert Human Body” set from China
Dear Mr. Carlson:
In your letter dated October 29, 2010 and received in our office November 3, 2010, you requested a tariff classification ruling.
A packaged for retail box entitled “Eyewitness Expert Human Body” was submitted with your request and will be returned as requested. It contains the following printed items; three books, Map of the human body, Wall Poster, and paper Skeleton Model. It also contains a Clip-Art CD. These items are packaged as a set put up for retail sale. It is the opinion of this office that the item meets the definition of a set as stated in the General Rules of Interpretation (GRI) of the Harmonized Tariff Schedule of the United States. It is the opinion of this office that the books give the set its essential character as defined in GRI 3(b).
The applicable subheading for the “Eyewitness Expert Human Body” book set will be 4901.99.0075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Rack size paperbound books. 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