Ms. Anita Salazar
C.H. Powell Company
830 Dillon Drive
Wood Dale, IL 60191
RE: The tariff classification of an educational book kit from China.
Dear Ms. Salazar:
In your letter dated June 8, 2010, you requested a tariff classification ruling on behalf of your client, Chronicle Books LLC.
The ruling was requested on the kit, “Blinky Bugs! Make Your Own Electric Insects”. The kit is an educational book set for children ages eight and up. The kit is comprised of a forty-eight page, soft cover, illustrated book for creating the “blinky bugs”, coin cell batteries, colored pipe cleaners, copper tubes, foil with conductive adhesive, glue dots, LEDs, music wire, pop-poms and feathers. The illustrated, soft cover book provides step-by-step instructions to create unique “blinky bugs” by using the accessories included in the kit and additional materials. The items are contained in a hardboard case that opens up like a book. The illustrated book slips into a sleeve on the back interior of the hardboard case. All of the other components are contained in a plastic see-thru package attached on the opposite side of the instruction book in the hardboard case. The components are “put up together for retail sale” in a hardboard package.
GRI 3 states as follows:
3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
For tariff classification purposes, the children’s educational book kit will be considered "goods put up in sets for retail sale". The instruction book imparts the set’s essential character.
The applicable subheading for the educational book set will be 4901.99.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed technical, scientific and professional 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 Patricia Wilson at (646) 733-3037.
Robert B. Swierupski
National Commodity Specialist Division