CLA-2-49:RR:NC:SP:234 K80488

Ms. Lisa Pascarello
Penguin Putnam Inc.
405 Murray Hill Parkway
East Rutherford, NJ 07073

RE: The tariff classification of children’s books accompanied by a mirror, from China.

Dear Ms. Pascarello:

In your letter dated October 30, 2003, you requested a tariff classification ruling.

A sample consisting of a paperboard slipcase containing two hardbound children’s books and a polycarbonate plastic mirror was submitted for our examination. The books (entitled, respectively, “I Like Me!” and “ABC I Like Me!”) are printed with a series of episodal, cartoon-style pictures accompanied by captions and/or letters of the alphabet. The 2½” x 3½” oval-shaped polycarbonate mirror is glued onto a 5” x 6-3/8” rectangular cardboard mounting capable of standing upright.

The books, which are compiled for the interest of young children, generally promote a theme of positive self-image. One scene in one of the books shows a character saying, “Hi, good-looking!” as she stands before a mirror. The mirror packed with the books has this same phrase printed on its mounting, and, being rather insubstantial, does not seem suitable for practical use other than as an accessory to the books. The slipcase packaging, which has an oval opening through which the mirror can be seen, also suggests that the books and mirror are meant to be used and stored together. For tariff purposes, they will therefore be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the books.

Accordingly, the applicable subheading for the complete set will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children’s picture, drawing or coloring books. 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