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NY N024075




March 20, 2008

CLA-2-49:OT:RR:NC:2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000

Mr. Jeffrey Carlson
405 Murray Hill Parkway
East Rutherford, NJ 07073-2136

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

Dear Mr. Carlson:

In your letter dated February 26, 2008, you requested a tariff classification ruling. A sample was submitted for our examination which will be returned as you requested.

The sample, a children’s picture book entitled “Animals” and a four piece block puzzle, is boxed together in a small carton that measures approximately 6½ inches wide x 2 inches deep x 6½ inches long. The box which is of a one piece construction has a wrap around lid that fastens to a Velcro closure to secure the contents.

The components include a 6 inch x 6 inch book of animal poems and pictures that are lithographically printed and a four piece block puzzle made of rigid paperboard. The book has sixteen wipe off pages and is held in place by a slip pocket attached on the inside lid of the carton. The four blocks are held together in the center cut-out of a cardboard insert placed inside the base of the carton. Each block measures approximately 1¾ inches square and is covered with color coordinated pictures that represent the animals referred to in the poems. When the box is fully opened there is a center grid with each animal and their corresponding color.

The block puzzle which correlates to the animal pictures in the book is intended to enhance the child’s reading experience. The children’s book with the four piece block puzzle meets the criterion for "goods put up in sets for retail sale" as defined in the Explanatory Notes to General Rule of Interpretation 3(b). The book imparts the essential character. The applicable subheading for the children’s book and puzzle will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children’s picture, drawing, or 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.

Sincerely,

Robert B. Swierupski
Director,

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