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NY N020090

December 13, 2007



TARIFF NO.: 4903.00.0000

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

RE: The tariff classification of a children’s picture book from China.

Dear Ms. Tomasio:

In your letter dated November 16, 2007, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

The submitted sample is a children’s picture book titled Made with Love for Mom that is in two parts. The book is in an outer jacket that has instructions on how to use it. These instructions help the child to create a personal gift for Mom. Included in the removable book are twenty pages, ten of which have preprinted examples of what a child can either draw or use photographs as personal references. For example, page 2 is an illustration of a house with the words, “Mom makes our home a nice place.”; page 3 has the caption, “Home Sweet Home” and a blank space for the child to either draw a picture of his/her home, write a story about their home or place a photograph of their house. The outer jacket has twenty tear-out “Coupons for Mom” with suggestions that the child can write on them, for example, “I will clean my room”, that Mom can redeem later, and there are seventy-two stickers that can be used to decorate the drawings, photographs, the picture frame (that is actually the outer jacket of the book), coupon holder and/or the coupons made by the child. The picture book is used to teach several skills including reading, writing and scrap booking and help to develop fine motor skills.

The applicable subheading for the Made with Love for Mom picture book 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 Patricia Wilson at 646-733-3037.


Robert B. Swierupski

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