CLA-2-49:RR:NC:SP:234 C84124
Ms. Jessica N. Everhart
L.E. Coppersmith Inc.
1599 Grandview Drive
So. San Francisco, CA 94080
RE: The tariff classification of children's book and activity kits from various countries.
Dear Ms. Everhart:
In your undated letter received here on February 17, 1998, you requested a tariff classification ruling on behalf of Klutz Incorporated. Two samples identified as children's "book sets" were submitted and will be retained for reference.
The first item consists of a 38-page spiral-bound, paper-covered volume entitled "The Fantastic Foam Book," complete with attachments. The attachments are: six 3" x 9" sheets (about 1/16" thick) of a spongy plastic or rubber material ("foam"), and a reclosable clear plastic pouch containing a multitude of small die-cut shapes of such material, in assorted colors.
The user is invited to create "pictures," and to decorate household objects, by arranging the pieces of foam in a creative manner. (Paper, glue sticks, scissors and other items needed for these activities are not included in the kit.) The book is printed with illustrations and minimal text which provide instructions and suggestions on how to use the foam. For tariff classification purposes, the overall product will be regarded simply as a craft-kit type of toy with instructions included.
Accordingly, the applicable subheading for the complete "Fantastic Foam" set will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.
The second sample consists of a 30-page spiral-bound, paper-covered book entitled "Hair Wraps" with an attached packet of related supplies. The supplies are: several meters of cotton embroidery floss (yarn) put up on 10 small cards, 9 glass beads, and 5 gold-colored metal charms.
This kit is intended to enable the user to undertake the art of "hair wrapping," in which slender braids of hair are ornamented with yarns, beads and/or charms. The book contains detailed text and illustrations on a number of techniques and styles. The packet of supplies gives the consumer sufficient materials to get started in the activity.
With reference to General Rule of Interpretation 3(b), HTS, the "Hair Wraps" kit will be considered "goods put up in sets for retail sale" whose essential character is imparted by the book.
Accordingly, the applicable subheading for the complete "Hair Wraps" set 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.
Even though the cotton yarn (floss) is included as a constituent part of the set for classification purposes, it falls within textile category 200, and such products originating in certain countries are subject to visa and quota requirements which must be met.
The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division