HQ 084982: Classification of a mini-book

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.

                                        HQ 084982

                                        September 14, 1989


          CLA-2 CO:R:C:G  084982 DSN

          CATEGORY:  Classification

          TARIFF NO.:  9505.10.2500

          Brenda Jacobs, Esquire
          Sharretts, Paley, Carter & Blauvelt, P.C.
          1707 L Street, N.W.
          Washington, D.C. 20036

          RE:  Classification of a mini-book

          Dear Ms. Jacobs:

                This ruling letter is in reference to your request of June
          26, 1989, on behalf of K Mart Corporation, for classification
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA), of a Christmas mini-book produced in Taiwan.
          A sample was submitted for examination.

          FACTS:

                The sample submitted is a mini-book titled "The Night
          before Christmas".  The hardbound mini-book measures
          approximately 2 1/2 inches by 3 inches.  It has 24 pages of
          written text and illustrations of this classic story.  Attached
          to the top of the book's seam is a gold colored thread which can
          be utilized to hang the mini-book on a Christmas tree or on a
          door or a mantle.  The package clearly states that the mini-book
          is an ornament for a tree, door, mantel or as a craft.

          ISSUE:

                Whether the sample at issue is classified under heading
          9505 or under heading 4901, HTSUSA.

          LAW AND ANALYSIS:

                Classification of merchandise under the HTSUSA is in
          accordance with the General Rules of Interpretation (GRI's),
          taken in order.  GRI 1 provides that classification is determined
          according to the terms of the headings and any relevant section
          or chapter notes.  




































































                                         -2-

                Heading 9505, HTSUSA, provides for festive, carnival or
          other entertainment articles, including conjuring tricks and
          novelty jokes.  The Explanatory Notes constitute the official
          interpretation of the tariff at the international level.  The
          Explanatory Notes for heading 9505 state that the heading covers
          decorations for Christmas trees and also articles traditionally
          used at Christmas festivities such as Christmas trees, nativity
          scenes and Christmas stockings.  You assert that the mini-book is
          not simply a festive article, because it is a story book, and
          therefore should be classified under heading 4901.  We disagree.
          It is our opinion that the mini-book is similar to a decoration
          for a Chirstmas tree.

                We distinguish this mini-book from other Christmas theme
          books because it is packaged and obviously marketed as a
          Christmas ornament.  The package clearly states "mini-book
          ornament for tree, door, mantel and craft".  The hanging thread
          also indicates that the mini-book is specifically designed as a
          Christmas ornament.  Because of these factors, the mini-book at
          issue is classified under heading 9505, HTSUSA.

                You allege that if the sample at issue is classified under
          heading 9505, HTSUSA, it would be in violation of the Nairobi
          Protocol to the Florence Agreement in the Importation of
          Educational, Scientific, and Cultural Materials, effective on or
          after May 30, 1989.  This agreement entitles certain merchandise
          to duty free status under subheading 9801.00.60, HTSUSA, provided
          the article is for educational, scientific, or cultural purposes.
          We do not believe that the sample mini-book is entitled to free
          entry under the Nairobi Protocal since it is not imported for
          educational, scientific, or cultural purposes.

          HOLDING:

                The sample at issue is classified under subheading
          9505.10.2500, HTSUSA, which provides for festive, carnival or
          other entertainment articles, including magic tricks and
          practical joke articles; parts and accessories thereof, articles
          for Christmas festivities and parts and accessories thereof,
          Christmas ornaments, other, other, and dutiable at the rate of 5
          percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division