CLA-2-49:OT:RR:NC:N4:234
Eric James
Distribution Manager
Texas Bookman
2700 Lone Star Drive
Dallas, TX 75212
RE: The tariff classification of a rock-star pictorial book and record, an adult pictorial book designed to be colored, and a canvas bag, from China.
Dear Mr. James:
In your letter dated May 12, 2016, you requested a tariff classification ruling. As requested, the samples will be returned to you, except for item number 1505090, the “Messenger Bag.” This office need additional information before a ruling can be issued on the Messenger Bag. For the Messenger Bag furnish a breakdown of all materials used to construct the article, for example provide the fiber content by weight, such as 100% polyester or 60% cotton and 40% polyester. Please note, oxford and mesh are not fibers.
Item number 1506361 (UPC number 5055057194085) is the “David Bowie – Mick Rock Tin (7”).” The item consists of a David Bowie illustrative pictorial book (ISBN 978-1-907875-01-4), the photography of Mick Rock; a colored red-vinyl 45 titled Starman; and a square metal tin container printed with: the image of David Bowie, Starman, and the photography of Mick Rock.
Item number 1511280 (ISBN 978-1-78404-401-5) is the Arcturus, “Coloring Book For Grown~Ups.” The {adult} coloring book, used with colored pencils, offers a wide range of designs and scenes for one to personalize and call their own. The colored pencils are not provided with the coloring book. All of the designs and scenes contain intricate images and patterns intended to relieve stress for purposes of relaxation.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to the HTSUS, General Rules of Interpretation (GRIs), at GRI 3 (b), X, provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 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 repacking. Goods classifiable as “sets” under GRI 3 (b) of the HTSUS are classified as if they consisted of the component or components taken together, which can be regarded as conferring on the set as a whole its essential character – see EN X to the GRIs.
In the case of the “David Bowie – Mick Rock Tin (7”),” the David Bowie illustrative pictorial book and 45 record are classified in two different headings of the HTSUS, are put up together for highlighting the life and times of David Bowie through images with a sampling of his music titled Starman, and are put up together in a manner suitable for sale directly to users without repacking. Accordingly, the merchandise concerned is a “set” for tariff purposes.
It is our opinion that the essential character of the “David Bowie – Mick Rock Tin (7”)” is imparted by the “illustrative pictorial book,” which contains numerous images that capture moments in time, both in black and white and in color, of the legendary performer and exhibitionist David Bowie. As such, the merchandise concerned is classified in heading 4901 with is subheading for “Art and pictorial books.”
Consistent with New York ruling N273077 dated March 18, 2016, the Arcturus, “Coloring Book For Grown~Ups” is classified in heading 4901 with is subheading for “Art and pictorial books.”
The applicable subheading for the “David Bowie – Mick Rock Tin (7”)” and the Arcturus, Coloring Book For Grown~Ups,” if the pictorial books are valued under $5 each, will be 4901.99.0060 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed books, brochures, leaflets and similar matter, whether or not in single sheets: Other; Other; Other; Art and pictorial books; Valued under $5 each.” The rate of duty will be free.
The applicable subheading for the “David Bowie – Mick Rock Tin (7”)” and the Arcturus, Coloring Book For Grown~Ups,” if the pictorial books are valued $5 or more each, will be 4901.99.0065 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed books, brochures, leaflets and similar matter, whether or not in single sheets: Other; Other; Other; Art and pictorial books; Valued $5 or more each.” 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 https://hts.usitc.gov/current.
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 Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division