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NY M85484

August 15, 2006

CLA-2-49:RR:NC:SP:234 M85484


TARIFF NO.: 4903.00.0000

Ms. Marianella Tomasio
Innovative Kids
18 Ann Street
Norwalk, CT 06854-2258

RE: The tariff classification of an infant’s picture book from China.

Dear Ms. Tomasio:

In your letter dated July 19, 2006, you requested a tariff classification ruling.

A sample of a book entitled “Goodnight, Baby” was submitted for our examination and is being returned to you as requested. It consists of several printed paperboard leaves bound together along one edge. The printing consists of cartoon-style pictures of animals, each accompanied by a caption such as, “Mama chicken said, ‘Little chick needs to rest; snuggle down inside the nest’.” Tethered to the book are several paperboard cutouts, each printed with a picture of a different baby animal. The user is encouraged to select cutouts and insert them into pockets provided on corresponding pages, so as to “tuck the babies into bed.” It appears that the book is intended to help guide an infant in the first steps of his/her primary education, and that the pictures form the principal interest and are not subsidiary to the text.

The applicable subheading for the book entitled “Goodnight, Baby” will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for children’s picture, drawing or coloring books. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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