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NY E88635

October 21, 1999

CLA-2-48:RR:NC:2:234: E88635


TARIFF NO.: 4820.20.0000

Mr. Darrell Sekin Jr.
Dexas International, Inc.
2221 Luna Road
Carrollton, Texas 75006

RE: The tariff classification of children’s educational doodle book, from China

Dear Mr. Sekin:

In your letter dated October 15, 1999, you requested a classification ruling.

A sample was submitted, which will be retained for reference. It is a spiral bound book, designated Item or Style No. B900-ASST. It consists of a stiff paperboard back cover, and a cover and six (6) pages of thinner coated paper. It measures 8” x 8”, and is titled, “Mission Addition”. It is characterized on its cover by the wording: Write-on Wipe-off Erasable Learning Center.

The inside of both covers and both sides of each page are printed with addition problems. The first problem in the book is 1 + 2 = , and the last problem is to add 599 + 18. The answers are not provided. The book is designed so that the answer to a problem, once determined, may be wiped off, and the problem worked and solved at another time.

Each page on which problems appear, and the outside of the back cover, is printed, “© 1999 Dexas International Inc., Dallas, Texas All Rights Reserved”, in contrasting color. The sample is shrink-wrapped for retail sale, and carries a printed bar code label.

The applicable subheading for the book “Mission Addition” will be 4820.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Exercise books, of paper or paperboard. The duty rate will be Free.

The sample as presented is not legally marked to indicate to the ultimate purchaser in the United States its country of origin, China. Importations of the product will be required to be so marked, in a conspicuous place, legibly, and as permanently as the nature of the article will permit.

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 212-637-7060.


Robert B. Swierupski

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