CLA-2-85:RR:NC:1:108 G86647
Ms. Marie Mulieri
GEMM Customs Brokers, Inc.
175-01 Rockaway Blvd.
Suite 208
Jamaica, NY 11434
RE: The tariff classification of a language learning kit from China.
Dear Ms. Mulieri:
In your letter dated January 16, 2001, on behalf of your client, Early Advantage LLC, you requested a tariff classification ruling.
The item in question is denoted as the Muzzy BBC Language Course for Children (the classroom edition). It is marketed as a foreign language learning kit. It is composed of the following individual items:
- 2 printed soft cover books, an activity book and a teacher’s manual.
- 2, VHS cassette tapes entitled Muzzy German Story Video, parts 1-3 and 4-6.
- 2, VHS cassette tapes entitled Muzzy Vocabulary Builder, lessons 1-11, 12-27.
- 1, VHS cassette tape entitled Muzzy English Story Video, parts 1-6.
- 2, 4mm audiocassette tapes entitled German, parts 1-3 and 4-6.
- 1 CD-ROM entitled Muzzy at the Seaside Language Learning.
Explanatory Note X to GRI 3b provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean 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 specific activity; and
C. Are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards).
After a review of this grouping of items that are somewhat packaged together, this office is of the opinion that they do not comprise a set. Only criteria A is met in relation to the articles within the learning kit. There are at least two different items that are prima facie classified in different headings. However the specific activity for which this compilation of articles are placed together is not a clearly defined function. The books, video tapes, audio tapes and interactive CD-ROM each function in an independent manner on varying electronic equipment, except the books, at various times for different purposes. Also each article does not provided the same activity. There is also no evidence of the actual imported packaging, which will be sold at retail. Finally it should be noted that in accordance with Legal Note 6 to Chapter 85 all recorded media must be classified in its specific heading. Therefore based upon this analysis all of the items will be classified in their respective headings.
The applicable subheading for the Activity book will be 4820.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Exercise books. The rate of duty will be free.
The applicable subheading for the Teachers manual will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets; Other … Containing 49 or more pages each (excluding covers). The rate of duty will be free.
The applicable subheading for the CD-ROM will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Other: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs. The rate of duty will be free.
The applicable subheading for the audio cassette tapes will be 8524.51.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Other magnetic tapes: Of a width not exceeding 4mm: Other … Sound recordings on cassette tapes. The rate of duty will be 4.8cents/sq. meter of recording surface.
The applicable subheading for the video cassette tapes will be 8524.53.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Other magnetic tapes: Of a width exceeding 6.5 mm: Video tape recordings … Of a width not exceeding 16mm, in cassettes. 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 Michael Contino at 212-637-7039.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division