CLA-2-49:RR:NC:2:234 F85425
Ms. Kathy Beeler
Production Coordinator
Walter Foster Publishing, Inc.
23062 La Cadena Drive
Laguna Hills, California 92653
RE: The tariff classification of “Cross Stitch Mini Master”, from Hong Kong
Dear Ms. Beeler :
In your letter dated March 20, 2000, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference.
The “Cross Stitch Mini Master” is a case-bound book set, which consists of 1 How To case-bound instructional art book wire-bound, 10 sets of stranded cotton thread, 1 piece all cotton “Aida fabric”, and 1 tapestry needle. The overall dimensions of the book-set are 8” wide by 7 ¾” high, by 1” thick.
The case-bound book with pvc component tray, and the tapestry needle are products of China. The 10 strands of colored cotton thread are the product of France. The swatch of “Aida” fabric is the product of Germany.
“Cross Stitch Mini Master” will be treated as “goods put up in sets for retail sale”, the essential character of which is imparted by the instructional book.
The applicable subheading for the “Cross Stitch Mini Master” will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified kinds of printed books): Containing 5 or more pages each but not more than 48 pages each (excluding covers). The rate of duty will be Free.
The country of origin of each of the components of the set should be indicated. This should be in one location, in a conspicuous place, and other countries that are named, such as
“Hertfordshire, UK”, should be in close proximity, so as to avoid misleading the ultimate purchaser in the United States, as to origin.
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 212-637-7060.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division