Mr. Steven De Core
D & D Customhouse Brokerage, Inc.
701 Newark Avenue, Suite LL1
Elizabeth, New Jersey 07208
RE: The tariff classification of book, “How To Draw 101 Funny People”, article 50499, from China
Dear Mr. De Core:
In your letter dated February 25, 2004, on behalf of your client, Wallace of Bridgeport dba Top That, Inc., you requested a tariff classification ruling for the referenced article. A sample was submitted, which will be returned, as requested.
The sample is a paperboard bound book of paper pages, numbering approximately 50, measuring about 11” x 8 ½”. Its subject is instruction, by an “easy step-by-step” process, in the drawing of 101 comic figures of persons, in typical dress.
The applicable subheading for this product will be 4901.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books: Other (than certain specified kinds): Art and pictorial books: Valued under $ 5.00 each. The rate of duty will be Free.
The sample is marked with its country of origin, on the back cover, “Printed and bound in China”, in close proximity to a copyright statement and to a United States address: 27023 McBean Parkway, #408 Valencia, CA 91355. This is acceptable marking, pursuant to Section 304, Tariff Act of 1930, as amended (19 USC 1304).
However, the inside of the front cover bears the identical copyright notice and U.S. address, without the accompanying country of origin statement. This is in violation of Section 134.46, Customs Regulations (19 CFR 134.46), which reads: “In any case in which the words “United States”, or “American”, the letters “U.S.A.”, any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by “Made in” , Product of”, or other words of similar meaning.” Books marked like the sample are Not Legally Marked, and will not be admitted into the U.S. in that condition.
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