CLA-2-49:OT:RR:NC:2:234
Ms. Julie LaValla
Innovative Kids
18 Ann Street
Norwalk, CT 06854-2258
RE: The tariff classification of a children’s book from China
Dear Ms. LaValla:
In your letter dated October 16, 2008, you requested a tariff classification ruling.
You submitted a sample of a children’s book titled, “The Five Senses” for our examination and will be returned to you as requested. The book is a title from the “Green Start” earth-friendly series which is made from 98% recycled materials. The book includes a “parent” page on the interior back cover with eco-friendly tips. The hardcover book consists of eighteen paperboard pages and is designed for ages three to six years old. The book consists of captions and illustrated pictures relating the five senses to nature’s surroundings.
The applicable subheading for the children’s book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children’s picture, drawing or coloring books. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division