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NY 864073

JUN 12 1991

CLA-2-49:S:N1:234 864073


TARIFF NO.: 4903.00.0000

Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of a children's book from Taiwan.

Dear Mr. Crowley:

In your letter dated June 6, 1991, on behalf of your client, The Putnam Berkley Group, you requested a tariff classification ruling.

A sample was submitted and will be returned as requested. It is a soft vinyl book entitled "Sweet Dreams, Spot." You describe it as being composed of "four separate leaves made from non-toxic printed vinyl over a thin layer of padding." Bound along one edge in a traditional manner, the six inch square book conveys a simple story by means of a series of episodal color pictures accompanied by summary narratives. You indicate that its primary use is "to instruct and amuse a small child by teaching him or her to identify simple objects and begin to associate them with words or short phrases."

The applicable subheading for the above-described book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children's picture, drawing or coloring books. The rate of duty will be free.

We note that the "Manufactured in Taiwan" marking on the back cover is not conspicuous because it is embedded in a mass of other publication data. It is suggested that this marking be made more conspicuous by using, for example, a contrasting color, or by using larger typeface and placing it slightly apart from the other information. (With respect to the latter method, your attention is directed, by way of illustration, to the prominence of the name "G.P. Putnam's Sons" in the lower left-hand corner of the submitted sample, below the aforementioned mass of wording.)

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.


Jean F. Maguire

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