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NY N023272

February 29, 2008



TARIFF NO.: 4901.99.0093; 7117.90.7500

Mr. Jeffrey Carlson
Penguin Group (USA)
405 Murray Hill Parkway
East Rutherford, NJ 07073

RE: The tariff classification of a children’s book and charm from China

Dear Mr. Carlson:

In your letter dated February 5, 2008, you requested a tariff classification ruling.

A sample was submitted of a children’s book and charm for our examination. The samples will be returned to you as requested. The book is a 144 page paperbound book entitled, “Aly and AJ’s Rock ~N~ Roll Mysteries Mayhem in Miami”. You state in your letter that there will be a plastic charm in the form of a guitar-pick placed on the inside cover of the book. The book which measures approximately 7½” x 5” is printed with a children’s story in the form of a continuous narrative accompanied by illustrations. The story depicts two sisters, Aly and AJ in Miami for their concert performance, who search for clues to a mayhem of mysteries during a benefit fashion show.

The applicable subheading for the children’s book will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other Other: Other: Containing 49 or more pages each (excluding covers)”. The rate of duty will be Free.

The applicable subheading for the charm will be 7117.90.7500, HTSUS, which provides for “Imitation jewelry: Other: Other: Other: of plastics”. 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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