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NY L81603

January 5, 2005

CLA-2-49:RR:NC:2:234 L81603


TARIFF NO.: 4903.00.0000

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

RE: The tariff classification of comic book, “Monster Madness”, from China

Dear Ms. Hillan:

In your letter dated December 15, 2004, you requested a tariff classification ruling for “Monster Madness”, a title in your Phonics Comics Series. Your new Spring ’05 catalog, was submitted, which describes “Monster Madness” at page 3. The catalog will be returned, as requested.

“Monster Madness” is sub-titled, “3 Exciting Stories for Beginning Readers”, and the pages illustrated in the catalog establish that the pictures form the principal interest and are not subsidiary to the text.

The applicable subheading for the “Monster Madness” comic book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Children’s Picture, Drawing or Colouring 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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