CLA-2-49:RR:NC:SP:234 C89433
Ms. Maggie Smith
Coppersmith, Inc.
1599 Grandview Drive
So. San Francisco, CA 94080
RE: The tariff classification of a book printed in Singapore accompanied by
toy construction parts from Denmark.
Dear Ms. Smith:
In your letter dated April 22, 1998 (resubmitted June 18, 1998) you
requested a tariff classification ruling on behalf of your client, Klutz, Inc.
A sample was submitted and will be retained for reference. It is a 66-page
spiral-bound children's book, entitled "LEGO Crazy Action Contraptions," which
includes an attached plastic pouch containing 60 LEGO "technic pieces" (small
plastic gears, beams, axles, etc., for toy construction projects) and six rubber
bands. The first 25 pages of the book are printed with illustrated text
instructing the reader on how to build five different toy "contraptions" using
only the parts provided. The remaining pages contain instructions for five
other projects which require the reader to furnish additional components and/or
materials, such as standard LEGO bricks, string, etc.
For tariff purposes, the above-described merchandise 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 "LEGO Crazy Action
Contraptions" set will be 4901.99.0093, Harmonized Tariff Schedule of the United
States (HTS), which provides for other (than certain enumerated) printed books
containing 49 or more pages each. The rate of duty will be free.
We note that the back of the book's front cover contains copyright and
trademark information, cautionary statements, and general information about your
client's business, including its California address. No country-of-origin
information appears on this page. The origin information instead appears near
the back of the book, on a page largely devoted to credits for photography,
design, modeling, etc. The following words appear at the bottom of that page:
"This book was manufactured in Singapore. LEGO components made in Denmark."
Since a prospective purchaser would more likely look at the front copyright
page than at a page near the back for information about the book, he/she might
in this instance be misled or deceived as to the actual country of origin. (See
19 C.F.R. ยง134.46) To avoid related difficulties with Customs at the time of
entry, it is suggested that the origin statements be placed in close proximity
to the U.S. address on the front copyright page, in lettering of comparable
size.
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