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NY A82532

April 23, 1996

CLA-2-49:RR:NC:GI:234 A82532


TARIFF NO.: 4903.00.0000

Mr. Ramesh Kushwaha
3757 Helen Ave.
Ypsilanti, MI 48197

RE: The tariff classification of children's books from India.

Dear Mr. Kushwaha:

In your letters dated March 11 and April 1, 1996, you requested a tariff classification ruling.

Although a sample was not available for submission, your letters describe the item in question as a pictorial alphabet book intended to help young children learn English. The book will consist of about ten 8 1/2" x 11" pages bound along the left side in a conventional manner. The pages will be composed of plastic-coated or plastic-laminated paper or paperboard, and will be printed with letters of the alphabet accompanied by pictures of corresponding objects ("A" for apple, etc.). Children will be able to use color sketch pens to write over the printed alphabets. The book can be re-used indefinitely for that purpose, as the plastic surfaces will permit any writing to be wiped off.

The applicable subheading for the above-described pictorial alphabet 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 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.


Roger J. Silvestri

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