Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street (Suite 899C)
Minneapolis, MN 55403
RE: The tariff classification of exercise books and picture books from China.
Dear Mr. Shostak:
In your letter dated October 24, 2002, you requested a tariff classification ruling. Five samples were submitted for our examination.
Item #489280 is a spiral-bound, dry-erase “Write a Story with Stickers” book. The book, made up of plastic-coated paper leaves, contains three background scenes, three blank, ruled dry-erase pages, and three sheets of die-cut paper stickers printed with pictures. A dry-erase marker with eraser is packed in a pouch attached to the binding. The product is designed to encourage a child to create scenes using the stickers/backgrounds, and to write stories describing those scenes.
Item #489250, “Printing Practice,” is a spiral-bound book whose pages are printed with letters of the alphabet accompanied by captions and pictures illustrating their use. The extended back cover is a blank, ruled “writeboard” of plastic-coated paperboard. A dry-erase marker with eraser is packed in a pouch attached to the binding. The product is designed to encourage a young child to learn by copying the printed letters and/or words onto the “writeboard.”
Item #489260, “Cursive Practice,” is essentially the same product as the above-described #489250, except that it illustrates cursive writing instead of block lettering.
Item #482090, “Beginning Fractions,” is a spiral-bound book with coated-paper pages printed with numerous exercises designed to help a child learn about fractions. Blank spaces are provided for answers. A dry-erase marker with eraser is packed in a pouch attached to the binding. In addition, a packet of color-coded plastic discs (cut into pieces representing various fractions) is attached to the front cover. The discs are to be used when working on the exercises.
For tariff classification purposes, all of the above products will be regarded as “goods put up in sets for retail sale” whose essential character is imparted, in each instance, by the spiral-bound book.
Accordingly, the applicable subheading for item numbers 489280, 489250, 489260 and 482090 will be 4820.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for exercise books of paper or paperboard. The rate of duty will be free.
Item #475050 is a spiral-bound “Match the Ending” book consisting of numerous pages printed with pictures and captions designed to help a child learn to read and to identify objects. The pages are bifurcated and incorporate lift-up flaps to make them more interesting.
The applicable subheading for the #475050 “Match the Ending” book will be 4903.00.0000, HTS, which provides for children’s picture, drawing or coloring books. The rate of duty will be free.
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 Carl Abramowitz at 646-733-3037.
Robert B. Swierupski
National Commodity Specialist Division