Ms. Jean Hillan
18 Ann Street
Norwalk, CT 06854
RE: The tariff classification of a book/activity kit from China.
Dear Ms. Hillan:
In your letter dated June 10, 2003, you requested a tariff classification ruling.
A sample of an “Ancestors’ Path” kit was submitted and is being returned to you as requested. It consists of a retail box containing a 240-page soft-cover book, a pair of dice bearing totem and element symbols, a small inexpensive compass, and a folding sheet of paperboard printed with “great circle of seasons” and “paths of direction” charts. The sample book is an unprinted mock-up, but the actual imported version will be printed with text discussing a “divination system” based on Native American mythology and philosophy. The reader can use the accompanying charts, dice and compass to help put the system into practice.
For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book.
Accordingly, the applicable subheading for the complete “Ancestors’ Path” kit will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books containing 49 or more pages each. The rate of duty will be free.
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 646-733-3037.
Robert B. Swierupski
National Commodity Specialist Division