NY 866494: The tariff classification of a printed book and coin bankfrom Hong Kong and Canada.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 866494

                                  SEP 5 1991

CLA-2-49:S:N1:234 866494  

CATEGORY:  Classification

TARIFF NO.: 4901.99.0093; 3924.90.5000  

Ms. Michelle Bennett
Somerville House
1 Eglinton Ave. E., Suite 305
Toronto, Ontario, Canada M4P 3A1

RE:  The tariff classification of a printed book and coin bank
from Hong Kong       and Canada.

Dear Ms. Bennett:

     In your letter dated August 21, 1991, you requested a tariff
classification ruling.         

     The merchandise in question, samples of which were
submitted, is a two-piece educational product known as "The Money
Book & Bank."  One piece is a 64-page paperback book printed with
text and illustrations designed to serve as a child's guide to
saving and spending money.  The companion "bonus" piece is a coin
bank in the form of a slotted, hard-plastic box, shaped like a
book so that it can be hidden away on a bookshelf.  Instructions
and advice on how to use it are included as part of the text of
the printed "Money Book."

     The book will be printed in Hong Kong, while the bank will
be manufactured in Canada.  You ask what the duty will be in two
different circumstances, one being the case where the product is
shipped into the United States "pre-assembled" (the two items
shrink-wrapped together as a set), the other being the case where
the components are shipped into the United States separately for
assembly. 

     The applicable subheading for the pre-assembled, shrink-
wrapped set, and for the printed book when imported separately,
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 applicable subheading for the plastic coin bank, when
imported separately, will be 3924.90.5000, HTS, which provides
for other (than certain enumerated) household articles of
plastics.  The rate of duty will be 3.4%.   
     Goods classifiable under subheading 3924.90.5000, HTS, which
have originated in the territory of Canada, will be entitled to a
2.3% rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.

     Please note that when the product is imported as a set, it
must be marked so that the ultimate purchaser will be readily
informed of both countries of origin upon casual examination of
the unopened package.  Such marking must be legible and in a
conspicuous place.  (The white-on-white, cast-in-the-mold
lettering on one of the sample banks is not very noticeable and
is therefore unacceptable in this regard.)

     If the items are shipped separately, and their exteriors are
marked with their respective countries of origin, the importer
will be required to certify (to U.S. Customs at the port of
entry) that subsequent repacking will not obscure such marking,
or that the new package will be marked to indicate the countries
of origin.  If the exteriors of the individual items are not
marked at the time of importation, the importer will be required
to certify that repacking will take place, and that the new
packages will indicate the origins of the articles to an ultimate
purchaser in the U.S.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.


                                   Sincerely,

                                   

  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport