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NY L81604

January 4, 2005

CLA-2-49:RR:NC:2:234 L81604


TARIFF NO.: 4903.00.0000

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

RE: The tariff classification of a childrens picture book from China

Dear Ms. Hillan:

In your letter dated December 15, 2004, you requested a tariff classification ruling for a book entitled “Short Vowels”, which is a title in the Phonics Wheels Series. A sample was furnished, which will be returned, as requested.

The sample is a book of six (6) leaves of printed paperboard, each leaf printed with pictures and words. The words are mostly for reading by a parent, teacher, or older child, while the pictures form the main interest for the small child for whose education the book is intended. Each leaf of the book features a rotating wheel and two (2) flaps, one of which, when opened, reveals short words, and the other, a picture. Which word and which picture appear under the flaps is determined by rotation of the wheel, which rotation also determines a letter or letters that will appear in an open-face aperture.

The sample is clearly constructed for the interest or amusement of children or for guidance in their first steps of primary education, and the pictures form the principal interest and are not subsidiary to the text.

The applicable subheading for the “Short Vowels” book as described will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Childrens 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 646-733-3037.


Robert B. Swierupski

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