CLA-2-49:OT:RR:NC:2:234
Ms. Antoinette Hroncic
Penguin Group (USA)
405 Murray Hill Parkway
East Rutherford, NJ 07073-2136
RE: The tariff classification of a book and CD-Rom set from China
Dear Ms. Hroncic:
In your letter dated December 22, 2010, you requested a tariff classification ruling.
The ruling was requested on a book and CD-Rom set entitled, “Oceans Atlas An amazing aquatic adventure”. A sample was submitted for our examination which will be returned to you as requested. The “Oceans Atlas” is a hardcover, spiral bound reference guide which consists of ninety-six pages about ocean waters and climates. The book features 3-D pictorial maps, ocean facts, statistics, and photographs. It provides an introduction on oceans and continents and includes sections on the Arctic Ocean, Atlantic Ocean, Indian Ocean, Pacific Ocean, and Southern Ocean. The book is further enhanced with interspersed, see-through pages that provide varying details on some of the printed pages and an interactive CD-Rom. These items are packaged as a set “put up for retail sale”.
The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to General Rules of Interpretation (GRI) 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of 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 re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the article.
The merchandise meets the definition of a set as stated in the GRI’s of the Harmonized Tariff Schedule of the United States (HTSUS). The book imparts the essential character of the set under GRI 3(b).
The applicable subheading for the hardbound book and CD-Rom set will be 4901.99.0070, HTSUS, which provides for printed books…other: other: other. The rate of duty will be free.
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 Jacob Bunin at (646) 733-3027.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division