CLA-2-49:RR:NC:SP:234 F84150

Mr. Greg Peterson
Lynx International, Inc.
1942 Shawnee Road
Eagan, MN 55122

RE: The tariff classification of a children’s book with toy, from China.

Dear Mr. Peterson:

In your letter dated March 6, 2000, you requested a tariff classification ruling on behalf of your client, Manhattan Toy (Minneapolis).

A sample identified as item #WZ820 was submitted and is being returned to you as requested. It consists of two items, a children’s book and a toy, put up together for retail sale in a printed, star-shaped paperboard box.

The book, entitled “Whoozit Goodnight Book,” is made up of numerous 5-inch-square paperboard leaves permanently bound along the left edge. The pages are printed with pictures, accompanied by brief summary narratives, relating to a grinning, 7-armed creature (called “Whoozit”) said to live in the night sky. The book is intended for children aged 7 months or older.

The accompanying toy is a small (about 3-inch diameter) fabric-covered “Whoozit” figure with a squeaker hidden inside.

Although the toy is a representation of the creature portrayed in the book, there is no indication that any direct interaction is contemplated between these two articles. That is, viewing/reading the book would seem to be an activity separate from playing with the toy. Therefore, the items will not be regarded for tariff purposes as “goods put up in sets for retail sale,” and will be classified separately. The applicable subheading for the book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children’s picture, drawing or coloring books. The rate of duty will be free.

The applicable subheading for the toy “Whoozit” figure will be 9503.49.0025, HTS, which provides for other (than certain enumerated) toys representing animals or non-human creatures. The rate of duty will be free.

The star-shaped paperboard box containing the book and the toy has a short loop of rope attached as a carrying handle, and also features a flap closure with a “Velcro” fastener. However, because the box is not especially durable and incorporates a large hole (for displaying the toy) in its front panel, it is not well suited for repetitive and/or independent use. It will therefore be treated as packing material, meaning that (for entry purposes) its value should be prorated against the book and the toy.

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