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NY F84427

March 22, 2000

CLA-2-48:RR:NC:SP:234 F84427


TARIFF NO.: 4820.20.0000; 4911.99.6000

Ms. Sara Mason
The Paper Magic Group, Inc.
100 North Sixth Street (Suite 899C)
Minneapolis, MN 55403

RE: The tariff classification of children’s exercise book/pen sets and printed flash cards from China.

Dear Ms. Mason:

In your letter dated March 13, 2000, you requested a tariff classification ruling. Four “Write Your Own Story” kits and two “Spin For Knowledge” kits were submitted as samples and will be retained for reference.

Each “Write Your Own Story” kit consists of a spiral-bound book with an attached pouch containing three felt-tipped marker pens. The book is made up of six 8¾” x 11¾” slick, coated paperboard leaves printed with a series of pictures accompanied by large blank areas for writing. The blank areas incorporate brief textual prompts such as “Our trip began”, “Next, we”, etc. The pictures and prompts are intended to encourage users (children aged 7 and up) to write stories related to the various objects and scenes displayed on the pages. Information on the front cover refers to the product as a “dry-erase story pad and sketch book” that “develops story-telling, writing and drawing skills.”

Although the four submitted “Write Your Own Story” samples are essentially the same, each has its own theme. The respective titles are as follows: “On the Road” (#42061), “On Safari” (#42062), “Underwater” (#42063) and “Time Travel” (#42064). For tariff purposes, each will be considered “goods put up in sets for retail sale” whose essential character is imparted by the book component.

The applicable subheading for all of the above-described “Write Your Own Story” kits will be 4820.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for exercise books of paper or paperboard. The rate of duty will be free. The “Spin For Knowledge—Time” kit (#42151) consists of four 5” x 8” lithographically printed paper cards and a paper sleeve (with plastic windows and rotatable pointers) in which to display them. The cards are printed with various expressions of time, i.e., analog and digital clock faces as well as related verbal phrases. The kit is intended to provide “interactive learning fun for parents and children.”

The “Spin For Knowledge—Math” kit (#42152) is essentially the same, except that its cards are printed with numbers and symbols in arrangements that encourage users to solve simple arithmetic problems.

The applicable subheading for the #42151 and #42152 “Spin For Knowledge” kits will be 4911.99.6000, HTS, which provides for other (than certain enumerated) printed matter: printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.2%.

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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