CLA-2-49:RR:NC:SP:234 L83780

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

RE: The tariff classification of a book packaged with related accessories, from China.

Dear Ms. Dominioni:

In your letters dated February 25 and March 31, 2005, you requested a tariff classification ruling.

A sample was submitted for our examination. It consists of a 58-page paperbound book, entitled “Down, Boy!” put up for retail sale together with related accessories. The book, which is based on the premise that “men are dogs,” contains tongue-in-cheek text meant to enable a female reader to train her man in seven easy steps. The accompanying accessories, all of which are intended to assist in this activity, are as follows: a small plastic “man-swatter,” a miniature water gun, a refrigerator magnet (“to remind him of dos and don’ts”), printed paper instructional stickers, a dog-training clicker (“to make sure he pays attention”), and a “score booklet” with accompanying reward and demerit stickers.

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

Accordingly, the applicable subheading for the complete “Down, Boy!” kit will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books containing 49 or more pages each. 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