CLA-2-91:RR:NC:MM:114 C88118
Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of a pop-up book with clock from various
countries
Dear Mr. Hoffacker:
In your letter dated May 18, 1998, on behalf of Sandvik Publishing, you
requested a tariff classification ruling.
The pop-up book has four paper pages with pop-up scenes that depict a
children's story. There will be a working alarm clock incorporated into the
cover of the book. The book has a fold-out stand on the back cover so that the
clock can be viewed from a book shelf or table. You indicate that the clock
comprises approximately 40 percent of the value of the article.
The pop-up book and clock are considered a composite article; the essential
character of the book is imparted by the alarm clock.
The applicable subheading for the pop-up book with built-in alarm clock
will be 9105.11.80, Harmonized Tariff Schedule of the United States (HTS), which
provides for other clocks; alarm clocks; electrically operated; other. The rate
of duty will be 30 cents each plus 6.9 percent on the case plus 5.3 percent on
the battery.
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 Barbara Kiefer at 212-466-5685.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division