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NY I82685

June 6, 2002

CLA-2-49,95:RR:NC:2:234 I82685


TARIFF NO.: 4901.99.0070; 4903.00.0000; 9503.70.0000; 9504.90.6000

Ms. Jean Hillan
Traffic Manager
Innovative Kids
18 Ann Street
Norwalk, Connecticut

RE: The tariff classification of various books and toys, and a game, from China, Taiwan and Hong Kong

Dear Ms. Hillan:

In your letter dated May 28, 2002, you requested a tariff classification ruling. Sample articles were submitted, which will be returned to you, as requested.

One sample is a hard-bound book with paper pages, packaged with a plastic “wand”. The book has 72 numbered pages and an Index..It is titled, “Hocus-Pocus Magical Cookbook”, and contains, essentially, recipes and short relative narratives. The “wand” is not essential to the use of the book, but adds a bit of whimsy to the preparation of the foods. The article measures about 9 1/8” x 10” and is about ¾” in thickness at its thickest point.

The applicable subheading for “Hocus-Pocus Magical Cookbook” will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books, Other (than certain specified kinds): Hardbound books. The rate of duty will be Free.

Another sample is titled “Amazing Animals”, Level Two. This is a hardbound album of paper or paperboard, measuring about 5 ½” x 5 ¾”, and is about 1 3/8” thick.. The album has ten plastic pockets for pages, into each of which is slipped a staple-bound small paper booklet that is a reading exercise book for small children, written by Nora Gaydos and illustrated by BB Sams. There is also a “Parent Guide”, of the same construction and size as the ten exercise books, entitled “Parent Guide”. This identifies the exercise as “Level Two”, Long Vowel Sounds, and contains instructions as to “How to use this book”.

The applicable subheading for “Amazing Animals”, as described, will be 4901.99.0070, as above.

Another sample is a paperboard carrying case of rigid construction, with textile braid handles and an attached lid, which contains 26 “Little Board Books”. These are bound books of paper or paperboard, measuring 2 ¼” x 2 ¼” x ¾”. Each book contains 4 thick pages, depicting on one face an object and on the facing page its name. For example, a picture of a raincoat on the right-hand face, and the word, “Raincoat” on the left-hand face.

The applicable subheading for this article “Little Board Books” in its case, will be 4903.00.0000, HTS, which provides for: Childrens picture books. The rate of duty will be Free.

Another sample is a hardbound book entitled “Now I Know My 1,2,3’s”, measuring 10 ½” x 8 ¼” x ¾”, accompanied by “more than 100 magnetic pieces”. The product description for this article reads, in part, “A first step into the world of mathematics, “Now I Know My 1,2,3’s” offers a visual and tactile approach to counting. The fun rhyming text contains a variety of images for each number. Using magnetic pattern blocks, color tiles, number tiles, counters, and brick bars, children will learn and practice such skills as matching, patterning, sorting, etc.

The applicable subheading for “Now I Know My 1,2,3’s” will be 9503.70.0000, which provides for: Other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be Free.

Another sample is a paperboard box, measuring about 11 ¼” x 9” x 1 ½”, entitled “Secret Agent”, written by David Seidman, and illustrated by The Dynamic Duo Studio. The box. The box features a circular dial combination lock, which must be set with a code and turned, before it will open. Inside are various articles with which to play “secret agent”. The product description for this article reads, in part, “Kids learn through an spy theme skills which include geography, math, science and language. Learn how to make cool stuff like a periscope and compass and how to take fingerprints. Etc.

The applicable subheading for “Secret Agent”, as described, will be 9503.70.0000, as above.

Another sample is a paperboard box measuring about 10 ¾” x 9” x 2”, entitled “Sea Splash”. It contains a textual book of 20 numbered pages featuring illustrations and text depicting and describing various “Sea Creatures”, such as hammerhead shark, bottlenose dolphin. It also contains a plastic tube which holds 20 plastic figures of sea creatures, which are game pieces for a game to be played on an enclosed game board, according to the rules of the game which are printed on the exterior surface of the box.

The applicable subheading for “Sea Splash”, as described, will be 9504.90.6000, HTS, which provides for: Other games played on boards of special design. 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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