Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of a children’s book accompanied by a hat, from China.
Dear Mr. Hoffacker:
In your letter dated May 10, 2000, you requested a tariff classification ruling on behalf of your client, Sandvik Publishing Ltd. (Bristol, PA).
A sample was submitted and is being returned to you as requested. It consists of a printed children’s book, entitled “The Sun,” accompanied by a knit cotton hat. The book is composed of six stiff paperboard leaves (roughly 8” x 11”) permanently bound along the left side. Each page is fully occupied by a picture but in most instances also includes a small amount of text (generally one or two sentences). Each book will be imported and sold together with the aforementioned hat.
The hat is composed of knit 100% cotton fabric and is one-size-fits-all. The item is marketed as a summer hat, fits snugly to the head, and features a 6-inch long and 1-inch wide top extension and 1-inch cuff.
Although the book portrays a boy wearing a summer hat as he enjoys the sunshine outdoors, there does not appear to be a direct interactive relationship between the book and the hat included with it. That is, the two items do not serve a single, specific need or activity, and would generally be used independently of one another. Therefore, for tariff purposes, they will not be considered “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 duty rate will be free.
The applicable subheading for the hat will be 6505.90.1540, HTS, which provides for hats and other headgear, knitted…of cotton…other. The duty rate will be 8.1%.
The hat falls within textile category designation 359. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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