Mr. Steven De Core
D & D Customhouse Brokerage, Inc.
701 Newark Avenue, Suite LL1
Elizabeth, New Jersey 07208
RE: The tariff classification of “Book Set Rude Origami”, from China
Dear Mr. De Core:
In your letter dated February 24, 2004, on behalf of your client, Wallace of Bridgeport dba Top That Inc., you requested a tariff classification ruling for the referenced article, not further identified by Item or Style number. A sample was provided, which will be returned, as requested.
The sample is a printed paper or paperboard box, measuring about 4 7/8” x 4 7/8” x 2”, titled “Shenanigans Rude Origami, Adults Only”. The box contains a hard covered book of 48 pages, printed with instructions and illustrations for the handicraft production of folded paper objects of animals engaged in acts of reproduction, and various other sexually oriented objects of anatomy.
The box also contains a supply of surface colored rectangular sheets of paper, called “Origami Paper”, to be used according to the instructions in the book.
These articles will be treated as “goods put up in sets for retail sale”. As neither component, book or paper, may be considered to give the set its essential character (both components being essential to the use of the set), the classification will derive from the tariff provision describing one of the components, which provision appears later in numerical order in the Harmonized Tariff Schedule of the United States (HTS).
The applicable subheading for the goods described will be 4901.99.0070 HTS, which provides for: Printed books: Other (than certain specified kinds): Hardbound books. The rate of duty will be Free.
The title page of the book is printed with a United States address: 27023 McBean Parkway, #408 Valencia, CA 91355. This triggers the provisions of Section 134.46, Customs Regulations, (19 CFR 134.46) titled Marking when name of country or locality other than country of origin appears.
The Regulation reads, pertinently, “In any case in which the…name of any city or location in the United States…appear(s) on an imported article…and (that) name may mislead or deceive the ultimate purchaser as to the country of origin of the article, there shall appear legibly and permanently in close proximity to such…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.”
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