CLA-2-48:S:N8:234 894695
Mr. John A. Slagle
Wolf D. Barth Co. Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of a book kit from Hong Kong.
Dear Mr. Slagle:
In your letter dated February 4, 1994, on behalf of your client, Running Press Book Publishers, you requested a tariff classification ruling.
A sample was submitted and will be retained for reference. It is described as a kit which includes all of the parts needed to assemble a book. You indicate that the purchaser will write the story, type it onto the blank pages provided in the kit, then bind the book. You state that the kit, all components of which are packed together in a single paperboard carton, will include the following items (shown with their approximate unit costs):
4" x 6" printed & bound instruction book (in English) $0.42
Clipboard and spine piece 7 1/2" x 9" 0.17
Endpapers 0.16
Interior pages 15" x 9", folded to 7 1/2" x 9" 0.44
Binding material (2 pcs: brown kraft paper) 0.08
White mesh material --
Headband 0.03
Bag of glue 0.30
Brush 0.22
Ribbon 0.08
Book plate ("This book was bound by...") 0.03
Metal carpet needle 0.09
Cloth thread 0.16
Paraffin wax stick 0.04
Book jacket (parchment paper and water color paper) 0.10
Case wrap (Kennet cloth which will cover clipboard) 0.10
We are of the opinion that the above-described kit is a "set" for purposes of the Harmonized Tariff Schedule of the United States (HTS), and that its voluminous "interior pages," upon which the story will be typed, impart its essential character. We note from the sample that these pages are of plain white uncoated paper, and that they have been punched with a series of small holes along their folded edges to facilitate binding.
Accordingly, noting General Rule of Interpretation 3(b), the applicable subheading for the book kit will be 4808.90.6000, HTS, which provides for other (than certain enumerated) perforated paper. The rate of duty will be 5.3%.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport