Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
P.O. Box 45545
Atlanta, GA 30320-0545
RE: The tariff classification of an educational classroom-resource kit from China.
Dear Mr. Reynolds:
In your letter dated March 31, 2004, you requested a tariff classification ruling on behalf of Premier Agendas Inc. (Bellingham, WA).
A sample identified as “The Premier Go Program” was submitted for our examination. It is a group of items, put up together in a paperboard box with fitted plastic insert, designed to support a middle-school or high-school course in “Developing Character for Positive Behavior.” The items provided in the box are as follows:
A teacher’s manual (“integrated resource package”), which is a vinyl-covered 3-ring binder containing numerous paper pages printed with text constituting a 34-week lesson plan.
25 classroom and student resource/in-service DVD disks (educational recordings) for use in the course.
A printed paper leaflet, congratulations certificate, and certificate of completion, all related to the course.
25 blank paper cards (2-1/8” x 3-3/8”) related to the course in some unspecified manner.
25 plastic rulers/bookmarks for use by the students.
A base metal tie pin for the teacher. (This item, which appears to be of nominal value, prominently displays the same “Go” logo that is shown on other items in the kit.)
For tariff classification purposes, the components of the above-described kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the teacher’s manual (“integrated resource package”).
Accordingly, the applicable subheading for the complete “Premier Go Program” kit will be 4901.99.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for printed textbooks. 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