CLA-2-49:S:N8:234 808959


Mr. Kevin M. Diran
Armen Cargo Services, Inc.
P.O. Box 280668
San Francisco, California 94128

RE: The tariff classification of children's book and activity sets from Taiwan, Singapore and/or Korea

Dear Mr. Diran:

In your letter dated March 27, 1995, on behalf of your client, Klutz, Inc., Palo Alto, California, you requested a tariff classification ruling. Five (5) samples were submitted, which will be retained for reference.

The samples are spiral bound printed books with paperboard covers, with attachments related in some way to their textual content. You propose that General Rule of Interpretation 3 (b) applies to these articles, as "Goods put up in sets for retail sale", with the essential character of the sets imparted by the book component. With one exception, noted below, we agree.

The samples are:

1. Book entitled "Klutz Draw the Marvel Comics Super Heroes", of 93 numbered pages, with a set of 4 marker pens and a pencil attached, in a plastic pouch that is spiral bound to or with the book.

2. Book entitled "The Klutz Book of Magic", of 88 numbered pages, with 3 attached "props" for performing acts of "magic". 3. Book entitled "Kids Songs-Sleepyheads", of 44 numbered pages of words, music and illustrations, with an attached audio tape with 20 songs recorded; playing time 55 minutes.

4. Book entitled "Pickup Sticks-The Absolutely No-Arguments- Ever-Again Complete Set of Official Rules", of 17 numbered pages, with set of "sticks" with which to play the game, in a plastic pouch that is attached by spiral binding to the cover of the book.

5. Book entitled "Braids & Bows", of 80 numbered pages, with a set of materials to be used in braiding or otherwise decorating the hair, in a transparent plastic box that is glued to the heavy paperboard back cover of the book.

The applicable subheading for samples 1., 2. and 5 will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books..Other (than certain enumerated kinds) containing 49 or more pages each (excluding covers). The rate of duty will be Free.

The applicable subheading for sample 4. will be 4901.99.0092, HTS, which provides for: Printed books..Other (than certain enumerated kinds) containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free.

Sample 3. will not be classifiable pursuant to GRI 3 (b), as the audio tape component of it is required by Chapter Note 85-6, HTS, to be classifiable in that Chapter. The applicable subheading for the tape will be 8524.21.3040, which provides for: Recorded magnetic tapes of a width not exceeding 4 mm: sound recordings on cassette tapes. The rate of duty will be 8.7 cents per square meter of recording surface.

The book component of sample 3. will be classifiable in subheading 4904.00.0040, which provides for: Music, printed or in manuscript, whether or not bound or illustrated: Other (than sheet music, whether or not stapled or folded, but not otherwise bound). The rate of duty will be Free.

We note that the country of origin marking on all five samples is not acceptable. Although the respective origins of these books and their individual accessories are printed on the back of the title page, the outside of the back cover has a reference to "Klutz Press, Palo Alto, California". This triggers the requirements of 19 CFR 134.46, which requires that the countries of origin must also be shown in close proximity to that reference, in type of a comparable size.

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.


Jean F. Maguire
Area Director
New York Seaport