CLA-2-49:RR:NC:SP:234 K86030

Ms. Nancy A. Dominioni
Penguin Group (USA) Inc.
405 Murray Hill Parkway
East Rutherford, NJ 07073-2136

RE: The tariff classification of an aspiring writer’s kit from Malaysia.

Dear Ms. Dominioni:

In your letter dated May 5, 2004, you requested a tariff classification ruling.

A mock-up sample of a product known as “The Writer’s Workshop in a Box” was submitted for our examination. It consists of a folding paperboard case containing a printed book, a blank “writing journal,” a plastic pen, and a set of 30 inspirational cards. The printed book, a paperbound volume entitled “The Art of Writing,” is said to be a six-lesson course whose text covers writing techniques as well as “root problems every writer encounters.” One side of each inspirational card is printed with a “daily exercise for the writing life,” while the other side bears a photo intended to “inspire or function as the subject of the writing.”

For tariff classification purposes, the above-described kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the printed book.

Accordingly, the applicable subheading for the complete “Writer’s Workshop in a Box” will be 4901.99.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books … 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
National Commodity
Specialist Division