Mr. Michael Asner
Michael Asner Consulting
15233 Pacific Avenue (Suite 203)
White Rock, BC
CANADA V4B 1P8
RE: The tariff classification of a “reference material kit” consisting of books and other items, from Canada.
Dear Mr. Asner:
In your letters dated November 24 and December 14, 1999, you requested a tariff classification ruling.
A sample identified as “Proposals That Win: A Proposal Writer’s Resource Start-Up Kit For Winning Government Business” was submitted and is being returned to you. It consists of printed books and other items intended to help the user learn how to go about selling to federal, state and local governments. With the exception of their container, all of the kit’s components are related to this activity and are put up together for sale directly to purchasers without the need for repackaging. However, the container is a “generic,” non-fitted reusable plastic box that is not specifically designed to hold its contents. The box cannot be considered ordinary packing, and it appears that its contents would generally be removed and stored elsewhere, thus allowing the box to be used independently. Due to that circumstance, the kit fails to qualify for tariff purposes as “goods put up in sets for retail sale,” meaning that all of its components must be classified separately.
Each item in the kit is described below, immediately followed by its applicable subheading, general rate of duty and provision in the Harmonized Tariff Schedule of the United States (HTS):
? 2 loose-leaf books containing about 500 pages printed with articles, checklists and various other textual matter dealing with proposal writing. 4901.99.0050/Free (Printed technical, scientific and professional books).
? 5 trade magazines containing articles on government procurement and related topics. 4902.90.2040/Free (Other business and professional journals and periodicals, whether or not illustrated or containing advertising material).
? 1 computer mouse pad made from a sheet of cellular rubber laminated to a knit fabric. The material weighs over 1500 grams per square meter and contains less than 50% by weight of textile fabric. The corners of the mouse pad have been rounded. 4016.10.0000/Free (Other articles of vulcanized rubber other than hard rubber: of cellular rubber).
? 3 highlighter markers. 9608.20.0000/4% (Felt tipped and other porous-tipped pens and markers).
? 2 demonstration CDs (compact discs for use with computers) dealing with proposal writing. 8524.39.4000/Free (Records, tapes and other recorded media…: Discs for laser reading systems: Other: For reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs).
? 1 230-page printed, paperbound book entitled “Proposals: On Target, On Time”. 4901.99.0050/Free (Printed technical, scientific and professional books).
? 1 394-page printed, paperbound book entitled “Getting Started in Federal Contracting”. The book is marked “Printed in the United States of America.” 9801.00.1097/Free (Other (than certain enumerated) products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad).
? 1 19-page article entitled “Writing Winning Proposals.” (Note: We were unable to locate this component in the sample kit.) 4901.99.0092/Free (Other printed books, brochures, leaflets and similar printed matter containing 5 or more pages each, but not more than 48 pages each).
? 1 plastic container holding all of the above items. It is a 6” by 13” by 17” box featuring a hinged lid and 2 snap-tab closures. It is a Rubbermaid® product stated to be manufactured in the United States. 9801.00.1097/Free (Other products of the United States when returned after having been exported…).
Please note that merchandise entered under subheading 9801.00.1097, HTS, is subject to the documentary requirements of Section 10.1 of the Customs Regulations (19 C.F.R. 10.1).
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 212-637-7060.
Robert B. Swierupski
National Commodity Specialist Division