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NY N026034

May 2, 2008



TARIFF NO.: 4903.00.0000

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

RE: The tariff classification of a children’s book with paint and paintbrush from China

Dear Mr. Carlson:

In your letter dated April 8, 2008, you requested a tariff classification ruling.

You submitted a sample book entitled “Dick and Jane” which will be returned to you as requested. The book which is a color and activity book includes an attached blister pack containing eight paint colors and a paintbrush. The book measures approximately 8½” wide x 11” long and it is illustrated with pictures to color or paint. There are short sentences on every page for beginning readers age three and up.

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 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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