CLA-2-49:RR:NC:SP:234 I89279

Ms. Jean Hillan
Innovative Kids
18 Ann Street
Norwalk, CT 06854

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

Dear Ms. Hillan:

In your letter dated December 9, 2002, you requested a tariff classification ruling.

A sample of a children’s book entitled “Build-A-Word” was submitted for our examination and is being returned to you as requested. The book is composed of a number of bound paperboard leaves printed with captioned pictures intended to help young children recognize various objects and learn corresponding words. The pages also incorporate movable (sliding) panels that allow simple words to be juxtaposed to create compound words (e.g., dog + house = doghouse) associated with different pictures.

The applicable subheading for the “Build-A-Word” book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (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