Mr. Paul S. Anderson
Sonnenberg, Anderson & Rodriguez
200 South Wacker Drive, 33rd Floor
Chicago, Illinois 60606
RE: The tariff classification of "Sounds by Me" Recordable Book,
from the Peoples Republic of China.
Dear Mr. Anderson:
In your letter dated November 29, 1994, on behalf of your
client, Western Publishing Company, Inc., Racine, Wisconsin, you
requested a tariff classification ruling. Samples were submitted,
which will be retained for reference.
The merchandise in question consists of illustrated children's
books, each of which has an electronic sound module along its back
binder, affixed so as to appear alongside the text. Each sound
module has eight touch pads that correspond to illustrations and
symbols in the book.
Two of the touch pads have pictures and pre-recorded sounds,
e.g., a picture of a cuckoo clock and a picture of a key winding a
clock. The remaining six touch pads have various symbols and allow
the child to record sounds of the child's making for incorporation
into the story line. The books provide instructions as to how to
record the sound and specify the type of sound, name or information
that is to be recorded on each one of the touch pads.
The applicable subheading for the "Sounds by Me" recordable
book will be 4901.99.0070, Harmonized Tariff Schedule of the United
States (HTS), which provides for: Other (than certain enumerated
printed books): Hardbound books. 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
Jean F. Maguire
New York Seaport