us-cbp-cross-rulings-ny-a83645•NY a83645: The tariff classification of a hobby "workstation" (printed book in combination with arts and crafts kit) from China.
NY a83645: The tariff classification of a hobby "workstation" (printed book in combination with arts and crafts kit) from China.
us-cbp-cross-rulings-ny-a83645NY a83645: The tariff classification of a hobby "workstation" (printed book in combination with arts and crafts kit) from China.Guidance
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 A83645
May 20, 1996
CLA-2-49:RR:NC:GI:234 A83645
CATEGORY: Classification
TARIFF NO.: 4901.99.0070
Ms. Julie Kim
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, N.Y. 10038
RE: The tariff classification of a hobby "workstation" (printed book in combination with arts and crafts kit) from China.
Dear Ms. Kim:
In your letter dated May 9, 1996, on behalf of The Putnam Berkley Group, Inc., you requested a tariff classification ruling.
A sample identified as a "China Painting Workstation" was submitted and is being returned to you. It consists of a 48-page hardbound printed book with extended covers that hold and display a blister-packed arts & crafts kit related to the subject matter of the text.
The book, printed on high quality paper and illustrated with diagrams and color photos, introduces the reader to the hobby of chinaware painting, the art of decorating dishes, vases and the like. It acts as a practical guide to materials, techniques, projects, etc., and offers a number of specific design suggestions.
The accompanying kit provides a limited quantity of materials and implements enabling the user to get started in the activity: five small bottles of paint, a pencil, a paintbrush, and a small, oval-shaped ceramic dish (about 2" x 3 1/4"). The back portion of the book also includes several removable sheets of tracing paper. Although additional materials must be furnished by the hobbyist after those supplied in the kit are exhausted, the book can continue to serve as a reference source.
With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find that this product is a "set" or composite article whose essential character is imparted by its book component.
Accordingly, the applicable subheading for the "China Painting Workstation" will be 4901.99.0070, HTS, which provides for other (than certain enumerated) printed hardbound books. 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,
Roger J. Silvestri
Director
National Commodity Specialist Division
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