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NY K86196

June 7, 2004
CLA-2-49:RR:NC:SP:234 K86196


TARIFF NO.: 4901.99.0070; 9503.90.0080

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

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

Dear Ms. Hillan:

In your letter dated May 12, 2004, you requested a tariff classification ruling. Samples of two children’s books were submitted for our examination and are being returned to you as requested.

The first book, entitled “Bad Guys Beware!” consists of several bound paperboard leaves printed with the text of a story. However, a number of words are missing, their spaces occupied by cutouts (empty “windows”). A few interchangeable paperboard cards, printed with words in appropriate locations, are supplied with the book and can be slid into hollow cores within the paperboard leaves, thus allowing words to appear in the windows. The reader may switch the cards as desired to change the nature of the story.

The applicable subheading for “Bad Guys Beware!” 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.

The second book, entitled “Flip-Flap Math,” consists of several bound paperboard leaves printed with a series of captioned pictures of animals, e.g., “The Daredevil Doggies Flip the flaps to find the doggies How many in all?” Attached to the extended back cover of the book is a horizontal array of four spiral-bound sets of printed flash cards. The reader is prompted to flip through each set of cards to locate the ones corresponding to the captioned picture being viewed in the book. In so doing, the reader sets up an illustrated arithmetic equation, e.g., cards showing groups of dogs accompanied by the symbols “4 + 2 + 1 = 7.” The product thus provides the opportunity for an interactive learning experience.

The applicable subheading for “Flip-Flap Math” will be 9503.90.0080, HTS, which provides for other (non-enumerated) toys. 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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