Mr. Chad A. Dainty
Thomas Nelson Publishers
P.O. Box 141000
Nashville, TN 37214
RE: The tariff classification of children’s board books with recordings, from China.
Dear Mr. Dainty:
In your letter dated January 10, 2006, you requested a tariff classification ruling. Two samples were submitted for our examination.
The first sample is a 7-3/8” x 10” children’s book, entitled “Sleepy Time Lullabies,” consisting of nine paperboard leaves permanently bound between paperboard covers. The leaves are printed with the lyrics of ten lullabies accompanied by appropriate illustrations. A listen-along audio CD, said to be recorded with beautiful arrangements of the same lullabies, is included with the book, held within a plastic pocket glued inside the front cover. The outside of the back cover is printed with the suggestion: “…sing along to the lyrics in this warmly illustrated board book as the CD softly soothes little ones to sleep … a wonderful way to establish a nighttime ritual with children.” For tariff classification purposes, the items will be considered “goods put up in sets for retail sale” whose essential character is imparted by the book.
The applicable subheading for the “Sleepy Time Lullabies” book/CD set will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be Free.
The second sample, entitled “The Legend of the Three Trees,” is a children’s book having the same size and construction as the one described above. This illustrated book is printed with the text of a religious story based on a traditional folk tale. It is accompanied by a read-along DVD recorded with an audiovisual version of the same story. These items will again be considered “goods put up in sets for retail sale” whose essential character is imparted by the book.
The applicable subheading for “The Legend of the Three Trees” book/DVD set will be 4901.99.0040, HTSUS, which provides for bibles, testaments, prayer books and other religious books. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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