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NY C84180

February 6, 1998

CLA-2-49:RR:NC:SP:234 C84180


TARIFF NO.: 4903.00.0000

Mr. David M. Rickert
E. Besler & Company
P.O. Box 66361
Chicago, IL 60666-0361

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

Dear Mr. Rickert:

In your letter dated January 23, 1998, on behalf of LTD Commodities Inc. (Bannockburn, IL), you requested a tariff classification ruling.

A sample identified as an "IBI fabric storybook" was submitted and will be retained for reference. Entitled "Teddy's Day," it measures about 10 1/2" square, and consists of four textile leaves bound together along one edge in a traditional manner. Each leaf is composed of printed cotton textile fabric which encases a central layer of padding. The fabric "pages" of the book are printed with episodal, cartoon-style pictures accompanied by one- or two-sentence summary narratives. Permanently affixed to the front cover is a stuffed-fabric applique depicting a teddy bear.

The applicable subheading for the above-described product 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. Merchandise classifiable in this subheading is not presently subject to quota or visa requirements.

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.


Robert B. Swierupski

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