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

Mr. Ken Ayoub
Innovative Kids
18 Ann Street
Norwalk, CT 06854-2258

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

Dear Mr. Ayoub:

In your letter dated February 2, 2011, you requested a tariff classification ruling.

The ruling was requested on a children’s book entitled, I’m a New Big Brother. A sample of the children’s book was submitted for our examination and will be returned to you as requested. You state in your letter the children’s book is part of the “Now I’m Growing!” series which also includes the book, I’m a New Big Sister, but this book was not received in our office for examination.

The children’s book, I’m a New Big Brother, is a twenty-eight page, hardbound book printed with captions and accompanied with illustrations. The children’s book measures approximately 7 inches wide x ¼ inch deep x 8 inches high. The book depicts the arrival of a new baby in the house and the adjustment of a big brother who does not know what to expect. The book shares with its readers how to include older siblings in the concept of a growing family. It includes a “Note to Parents” that provides ideas to make special moments that help the big brother feel important.

The applicable subheading for the children’s book, I’m a Big Brother, 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 the National Import Specialist at (646) 733-3037.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division