United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N025922 - NY N025992 > NY N025930

Previous Ruling Next Ruling
NY N025930

May 5, 2008



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 book from China

Dear Ms. Tomasio:

In your letter dated march 27, 2008, you requested a tariff classification ruling.

You submitted a sample of a children’s book titled, “I Love You, Little One”, A Story Photo Book which will be returned to you as requested. The book is a twelve page book bound between paperboard covers that measures approximately 7” x 7”. It is designed for children between the ages of birth to three years old. The spine is covered with a felt trim and adorned with two white decorative ribbons. The pages contain illustrations and short rhymes about measuring the love between a parent and child. The front cover, as well as the top of each page, incorporates an opening that allows the owner to slip a photo into place creating a treasured keepsake.

The applicable subheading for the children’s book 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

Previous Ruling Next Ruling

See also: