CLA-2-49:OT:RR:NC:N2:234
Ms. Irina Parker
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020
RE: The tariff classification of a hardbound storybook and a musical clock timer from China
Dear Ms. Parker:
In your letter dated August 28, 2008 and received in our offices September 11, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
You submitted two samples for our review a hardbound storybook entitled “Once Upon a Time” and musical clock timer. The items according to your letter will be sold under item number PP 1071164. They will be sold together under the “Disney Princess Time to Read” caption. The storybook contains four “Disney Princess” stories: Cinderella, The Little Mermaid, Sleeping Beauty and Beauty and the Beast. The stories have color illustrations on each page. The musical clock timer is a standard clock as well as a timer to measure reading time. The reader can set the timer in intervals of five minutes from five to twenty minutes. The minutes will begin to count down after the set button has been pushed. When the time is up, a tune will begin to play. The clock timer contains 3 batteries, 1 for the clock and 2 for the timer. You suggested in your request that these items should be classified as a set in subheading 9503.00.0080, Harmonized Tariff Schedule of United States (HTSUS). It is the opinion of the National Import Specialist for toys that neither the book nor the clock would be considered a toy in subheading 9503.00.0080, HTSUS. It is the opinion of this office that this is not a set for tariff purposes.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The set fulfills the requirements of (a) and (c) above, but we believe that it fails (b). The function of each part does not join that of the others in a way that might be interpreted as meeting a particular need or carrying out a specific activity. The storybook, for instance, may be used with the clock. The storybook or clock may be used by itself. The needs and activities are entirely independent of each other. This set is not a collection of related items, and is not a set for tariff purposes; therefore, each item will be separately classified.
The applicable subheading for the hardbound storybook will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Hardbound books. The rate of duty will be Free.
The applicable subheading for the clock will be 9105.11.80, HTSUS, which provides for Other clocks: Alarm Clocks: Electrically operated: Other. The rate of duty will be 30 cents each plus 6.9 percent ad valorem on the case plus 5.3 percent ad valorem on the battery.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division