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NY N021577

January 25, 2008



TARIFF NO.: 4903.00.0000

Ms. Janet Freese
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of a “Learn to Draw! Animals” kit from China

Dear Ms. Freese:

In your letter dated January 3, 2008, you requested a tariff classification ruling.

A sample was submitted of the “Learn to Draw! Animals” kit, Item #484801, for our examination. The kit consists of a thirty-two page instruction booklet, a twenty page sketch book, six colored pencils, one drawing pencil, one pencil sharpener, and one eraser. The instruction booklet contains easy to use, step-by-step guidelines on drawing thirty-two characters using simple shapes and lines. The sketch pad is a spiral pad bound between two paperboard covers that allows space for the cover to be personalized with your name and an illustration. The pencils, sharpener and eraser included with the books help budding artists to create illustrations in four detailed steps. For tariff classification purposes, the drawing kit will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the printed instruction booklet.

The applicable subheading for the “Learn to Draw! Animals” kit will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children’s picture, drawing and 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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