Mr. Steven De Core
D & D Customhouse Brokerage Inc.
701 Newark Avenue, Suite LL1
Elizabeth, NJ 07208
RE: The tariff classification of a printed book packed with cups, saucers and a battery-operated “frother,” from China.
Dear Mr. De Core:
In your letter dated March 12, 2004, received here on May 11, 2004, you requested a tariff classification ruling on behalf of Wallace of Bridgeport dba Top That, Inc.
A sample of a boxed kit identified as “Coffee” was submitted for our examination and is being returned to you as requested. It consists of a paperboard retail display box containing a 128-page illustrated hardbound book together with two espresso cups, two saucers, and a “frother.”
The book is largely a treatise on various aspects of coffee, i.e., history, manufacture, marketing, sources, varieties, etc. Although five pages at the back of the book are printed with recipes for selected coffee drinks, there appear to be no specific references to the use of the accompanying frother, cups or saucers.
The porcelain espresso cups, each approximately 2¼” in diameter by 2” in height, are stated to be valued at $1.44 per dozen. The porcelain saucers, each approximately 4½” in diameter, are stated to be valued at $1.20 per dozen.
The “frother” is a small handheld appliance with a self-contained, battery-powered electric motor. It consists of a cylinder-like plastic handle (which houses the motor, batteries and switch) having a 3-inch metal rod extending from one end. Attached to the rod’s tip is a ½-inch diameter metal ring covered with a spring-like coil of wire. When the device is turned on, this last part will spin and serve to froth a beverage.
Since the book is not primarily a how-to guide that engages the reader in a specific activity in which the accompanying articles will be employed, the kit will not be regarded for tariff classification purposes as “goods put up in sets for retail sale.” The individual components will therefore be classified separately.
The applicable subheading for the 128-page “Coffee” book will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be Free.
The applicable subheading for the porcelain espresso cups and the porcelain saucers will be 6911.10.80, HTS, which provides for tableware, kitchenware…of porcelain or china: other…other. The rate of duty will be 20.8%.
The applicable subheading for the “frother” will be 8509.40.0025, HTS, which provides for electromechanical domestic appliances, with self-contained electric motor: food grinders, processors and mixers…other food mixers. The rate of duty will be 4.2%.
The book contains, on its title page, a printed copyright claim which includes 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), which reads: “Marking when name of country or locality other than country of origin appears. In any case in which…the name of any city or location in the United States…appears on an imported article…and that name 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 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
National Commodity Specialist Division