CLA-2-49:OT:RR:NC:2:234
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a stencil book from China
Dear Ms. Benedetto:
In your letter dated March 5, 2012, you requested a tariff classification ruling.
The ruling is requested on an item designated as “The Perfect Pumpkin, Stencil Book”, Item CI219. The book contains twelve pages between soft covers with printed instructions and designs for carving a pumpkin. The twelve pages are lithographically printed, in part, with some of the pictures and designs titled as, “Grinning Jack”, “Black Cat”, “Spooky Spider”, “Creepy Boo”, “Tuffy the Vampire” and “Happy Halloween”, among others. The pictures are perforated designs to be removed from the book and attached to the pumpkin in order to be traced, outlined and carved. The inside front cover of the book is printed with step-by-step instructions as a guide for the reader to carve and decorate a pumpkin using the various designs. It is designed for ages eight and up.
The sample you submitted will be returned as requested.
The applicable subheading for the stencil book will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books: Other (than certain specified kinds): Containing over 5 pages each but not more than 48 pages each (excluding covers). 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 Albert Gamble at (646) 733-3037.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division