CLA-2-49:RR:NC:SP:234 C87218

Ms. Maggie Smith
Coppersmith Inc.
1599 Grandview Drive
So. San Francisco, CA 94080

RE: The tariff classification of children's books/activity kits from Taiwan.

Dear Ms. Smith:

In your letter dated April 22, 1998, on behalf of Klutz Inc., you requested a tariff classification ruling. Three samples were submitted and will be retained for reference.

The first item is a 56-page spiral-bound, paper-covered volume entitled "The Cootie Catcher Book." Most of the pages of this 7 1/2" x 8 1/2" book are perforated near the binding so that they can be torn out and folded into "cootie catchers," also known as "fortune tellers." Those are small paper structures consisting of several interconnected pyramids which can be manipulated with the fingers to change the surfaces that are exposed to view. The "cootie-catcher" sheets in the book are printed with numerous whimsical "fortunes" such as "You will have a bad hair day...everyday...for a month." The book also includes text explaining various ways to enjoy the cootie catchers, as well as methods of creating one's own versions.

The applicable subheading for "The Cootie Catcher Book" 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.

The second item, "Backseat Book-a-ma-Thing," consists of 20 spiral-bound paper and paperboard pages printed with games, puzzles, curiosities, rhymes and the like, all designed to keep children occupied during automobile trips. For some of the activities, inexpensive plastic attachments are included as necessary hands-on constituents.

The third item, "Jump Rope Rhymes," is a 47-page paperback book printed with numerous classic rhymes to be chanted while jumping rope. In some cases, the rhymes are accompanied by helpful hints or instructions. An 8-foot jump rope is included with the book as an attachment.

With reference to General Rule of Interpretation 3(b), HTS, "Backseat Book-a-ma-Thing" and "Jump Rope Rhymes" will be considered "composite goods" or "goods put up in sets for retail sale" whose essential character is imparted in each case by the book component. Accordingly, the applicable subheading for these kits will be 4901.99.0092, HTS, which provides for other (than certain enumerated) printed books containing 5 or more pages each but not more than 48 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 212-466-5733.


Robert B. Swierupski
National Commodity
Specialist Division