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NY F89750

July 28, 2000

CLA-2-49:RR:NC:SP:234 F89750


TARIFF NO.: 4903.00.0000

Mr. James Dunleavy
UTC Overseas, Inc.
Tinicum Industrial Park – 10 Industrial Highway MS 31
E Building – 1st floor
Lester, PA 19113

RE: The tariff classification of children’s wipe-off coloring books from Taiwan.

Dear Mr. Dunleavy:

In your letter dated July 13, 2000, you requested a tariff classification ruling on behalf of your client, Binney & Smith Inc.

A sample identified as a “Crayola® Wipeoffs Travel Activity Book” was submitted and will be retained for reference. It consists of six spiral-bound paperboard sheets (8 inches square) printed with black-and-white line drawings and designs intended to be colored and/or completed by the user. The sheets are laminated on both sides with clear plastic film to impart an erasable surface. In addition, an empty 4” x 7¾” zippered plastic pouch is permanently attached to the spiral binding. You explain that markers and an eraser will be added to the product after it arrives in the United States.

For tariff purposes, the above-described article will be regarded as a “composite good” whose essential character is imparted by the book. Accordingly, the applicable subheading for the imported activity book with attached empty pouch 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 212-637-7060.


Robert B. Swierupski

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