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NY 868865

NOVEMBER 22, 1991

CLA-2-49:S:N1:234 868865


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 China.

Dear Mr. Crowley:

In your letter dated November 18, 1991, on behalf of your client, Walden Book Company (Stamford, CT), you requested a tariff classification ruling.
A sample was submitted and is being returned as requested. It is a children's picture book, about 5 1/2 x 5 1/2 inches in size, made of five textile leaves bound together at one edge in a traditional manner. Each leaf is composed of printed fabric which has been stitched over a central layer of foam padding. The sample, entitled "Who's Got Carrots?", is said to be one of several articles in your client's line of "Huggable" books. In this case, the "pages" are printed with episodal cartoon drawings of Bugs Bunny and Elmer Fudd, accompanied by single-line captions.

The applicable subheading for the above-described "Huggable" textile 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.

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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