CLA-2-49:RR:NC:SP:234 C87218
Ms. Maggie Smith
Coppersmith Inc.
1599 Grandview Drive
So. San Francisco, CA 94080
RE: The tariff classification of children's books/activity kits
from Taiwan.
Dear Ms. Smith:
In your letter dated April 22, 1998, on behalf of Klutz
Inc., you requested a tariff classification ruling. Three
samples were submitted and will be retained for reference.
The first item is a 56-page spiral-bound, paper-covered
volume entitled "The Cootie Catcher Book." Most of the pages of
this 7 1/2" x 8 1/2" book are perforated near the binding so that
they can be torn out and folded into "cootie catchers," also
known as "fortune tellers." Those are small paper structures
consisting of several interconnected pyramids which can be
manipulated with the fingers to change the surfaces that are
exposed to view. The "cootie-catcher" sheets in the book are
printed with numerous whimsical "fortunes" such as "You will have
a bad hair day...everyday...for a month." The book also includes
text explaining various ways to enjoy the cootie catchers, as
well as methods of creating one's own versions.
The applicable subheading for "The Cootie Catcher Book" 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.
The second item, "Backseat Book-a-ma-Thing," consists of 20
spiral-bound paper and paperboard pages printed with games,
puzzles, curiosities, rhymes and the like, all designed to keep
children occupied during automobile trips. For some of the
activities, inexpensive plastic attachments are included as
necessary hands-on constituents.
The third item, "Jump Rope Rhymes," is a 47-page paperback
book printed with numerous classic rhymes to be chanted while
jumping rope. In some cases, the rhymes are accompanied by
helpful hints or instructions. An 8-foot jump rope is included
with the book as an attachment.
With reference to General Rule of Interpretation 3(b), HTS,
"Backseat Book-a-ma-Thing" and "Jump Rope Rhymes" will be
considered "composite goods" or "goods put up in sets for retail
sale" whose essential character is imparted in each case by the
book component. Accordingly, the applicable subheading for these
kits will be 4901.99.0092, HTS, which provides for other (than
certain enumerated) printed books containing 5 or more pages each
but not more than 48 pages each. The rate of duty will be free.
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