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NY L87039

September 9, 2005

CLA-2-49:RR:NC:SP:234 L87039


TARIFF NO.: 4820.20.0000; 4911.99.6000

Ms. Janet Freese
The Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501

RE: The tariff classification of a child’s exercise book and printed “recognition awards,” from China.

Dear Ms. Freese:

In your letter dated August 18, 2005, you requested a tariff classification ruling. Four samples were submitted for our examination.

Item # 481720, “Practice Time™: Addition and Subtraction” is an 11”-square spiral-bound book made up of several plastic-coated paperboard leaves printed with arithmetic exercises. Blank spaces are provided for answers, which can be filled in using a marker (not included). The pages’ plastic-coated surfaces permit the user’s answers to be wiped off and re-entered as desired. Answer keys are provided. Glued onto the book’s extended back cover is a plastic stopwatch, which allows the user to see how quickly he/she can answer all the problems on a given page. The article is designed for children of “ages 5 and up,” and is said to offer “great practice for standardized tests.”

The applicable subheading for Item # 481720, “Practice Time™: Addition and Subtraction,” will be 4820.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for exercise books, of paper or paperboard. The rate of duty will be Free.

Item # 844001 is a shrink-wrapped “Recognition Award Variety Pack” containing 36 “awards” (12 each of 3 designs). Each “award” is a 5½” x 8½” sheet of heavyweight paper, lithographically printed on one side with a heading (“Good Work!” “Congratulations,” or “Super Star”), followed by spaces captioned for the entry of the recipient’s name, achievement and the presenter’s signature. In each instance, the wording on the award is printed against a background design incorporating cartoon figures.

Item # 463100 is a shrink-wrapped package containing 36 identical “Jump Start Awards,” which are essentially the same as the “Good Work” style of recognition awards described above, but feature a different cartoon design.

Item # 844750 is a shrink-wrapped “Suzy’s Zoo® Variety Pack” containing 36 “awards” (12 each of 3 designs). The awards in this assortment are essentially the same as those in Item # 844001, as described above, but feature different cartoon designs.

The applicable subheading for the # 844001, # 463100 and # 844750 “awards” will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter, printed on paper in whole or in part by a lithographic process. 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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