Mr. Mike Heffner
Masterpiece International Ltd.
2300 Higgins Road (Suite 301)
Elk Grove, IL 60007
RE: The tariff classification of books and gift sets from China.
Dear Mr. Heffner:
In your letter dated April 19, 1999, modified and resubmitted June 25, 1999, you requested a tariff classification ruling on behalf of your client, Publications International, Ltd. (Lincolnwood, IL). Five samples were submitted and are being returned to you.
The first sample, “Cars of 1957,” is a 12” x 12”, 144-page printed hardbound book containing color photos and text concerning American automobiles produced during the 1957 model year.
The applicable subheading for “Cars of 1957” will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free.
The second sample is identified as a “Captivate Your Senses” gift set. It is a shrink-wrapped paperboard box containing a 61-page printed hardbound book, a scented candle that appears to have been poured into its cylindrical glass container (about 2” in diameter by 2” in height, with a flared top), and two sachets. The book contains poetry (accompanied by pictures), an introduction to aromatherapy, and information about jasmine. It does not appear to contain any instructions or suggestions for using the candle or sachets supplied with it. For tariff purposes, the components comprising this grouping will not be considered “goods put up in sets for retail sale,” and will therefore be classified separately.
The applicable subheading for the book entitled “Captivate Your Senses” will be 4901.99.0070, HTS, which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free.
The applicable subheading for the candle will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be free.
The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping order on petroleum wax candles from China. In our opinion, the above-described sample is within the scope of the antidumping duty order on petroleum wax candles from China.
The applicable subheading for the sachets will be 3307.90.0000, HTS, which provides for other (than certain enumerated) perfumery, cosmetic or toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4%.
The third sample, “Best Recipes: Easy Entertaining,” is a 95-page printed paperbound book containing recipes and suggestions geared toward readers preparing for parties and special occasions.
The applicable subheading for “Best Recipes: Easy Entertaining” will be 4901.99.0093, HTS, which provides for other (than certain enumerated) printed books, containing 49 or more pages each. The rate of duty will be free.
The fourth sample, identified as “The Promise of Faith” gift set, consists of a 77-page printed hardbound book and a small pin (article of personal adornment) put up together for retail sale in a paperboard tray with a clear plastic cover. The book contains religious and inspirational passages taken from the Bible and other sources. The accompanying article, which appears to be a tie-pin or the like, is said to be made of “24-karat gold plate.” It is heart-shaped, and its face is ornamented with a mustard seed covered by a convex plastic overlay. For tariff purposes, the book and the pin will be classified separately.
The applicable subheading for the book entitled “The Promise of Faith” will be 4901.99.0040, HTS, which provides for Bibles, testaments and other religious books. The rate of duty will be free.
The applicable subheading for the pin will be 7117.19.9000, HTS, which provides for other (than certain enumerated) imitation jewelry of base metal, whether or not plated with precious metal. The rate of duty will be 11%.
The fifth sample, identified as a “Cherished Teddies” gift set, is a shrink-wrapped box containing a printed book and a small teddy-bear figurine. Your inquiry does not contain sufficient information for us to rule on this product at this time. If you wish to pursue a ruling on it, please return the sample with a component material breakdown, by weight, for the figurine. This should be very specific, e.g., “62% calcium carbonate derived from ground natural limestone, agglomerated with 38% plastic (polyester) resin,” or, “100% molded styrene.” If two or more materials are present, state whether they are evenly distributed throughout the body of the figurine.
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 212-637-7060.
Robert B. Swierupski
National Commodity Specialist Division