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NY I80520

April 26, 2002

CLA-2-49:RR:NC:SP:234 I80520


TARIFF NO.: 4901.99.0070

Ms. Jean Hillan
Innovative Kids
18 Ann Street
Norwalk, CT 06854

RE: The tariff classification of children’s books from China.

Dear Ms. Hillan:

In your letter dated April 10, 2002, you requested a tariff classification ruling.

Two sample children’s books, entitled “The Magic Rain” and “The Wizard Who Loved Black,” respectively, were submitted and are being returned to you as requested. Both are said to be part of a line of books known as the “magic color slide” series.

Each book consists of a number of paperboard pages permanently bound between rigid paperboard covers. The pages are printed with the text (accompanied by illustrations) of a story for children aged 3 to 7. The back cover of each book also incorporates a special “color board,” which can be viewed through cutouts provided in all of the pages. In conjunction with the cutouts, the “color board” enables the reader to choose or change the apparent color of certain characters or objects in the story by manipulating three overlapping, tinted plastic “slides.”

The applicable subheading for the books will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed hardbound 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 646-733-3037.


Robert B. Swierupski

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