CLA-2-49:RR:NC:SP:234 J84268

Ms. Michelle Pankan
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of printed books, stickers and flash cards, from China.

Dear Ms. Pankan:

In your letter dated April 25, 2003, you requested a tariff classification ruling. Four samples were submitted for our examination.

The first item, #489290, is identified as a “Matching & Sequencing Flip Book.” It is a 4” x 10” spiral-bound book containing three adjacent stacks of paperboard pages printed with various pictures. This arrangement allows the user to alter the combination of three pictures that can be viewed or displayed, side-by side, at any given time. The product is designed to encourage a young child to match like objects (e.g., three animals, three musical instruments, etc.) and discover sequences.

The applicable subheading for the #489290 “Matching & Sequencing Flip 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.

The second item is a #489300 “Spelling and Counting Flip Book.” This book has the same type of construction as the above-described item, but in this instance most of the pages are printed with letters of the alphabet, numerals and words. The article is designed to help a young child learn to spell and count. The applicable subheading for the #489300 “Spelling and Counting Flip Book” will be 4901.99.0093, HTS, which provides for other (than certain enumerated) printed books containing 49 or more pages each. The rate of duty will be free.

The third item (#9681010) is a “Fun Bears Sticker Book.” It consists of 354 die-cut, pressure-sensitive paper stickers put up on 8 sheets of release paper that have been bound together in pad form. The stickers are lithographically printed with pictures of teddy bears in various poses.

The applicable subheading for the #9681010 “Fun Bears Sticker Book” will be 4911.91.2040, HTS, which provides for other (than certain enumerated) lithographs on paper or paperboard: not over 0.51 mm in thickness. The rate of duty will be 1.3 cents per kilogram.

The last item, #481020, is a retail package containing 6 sets of flash cards designed to help children acquire various skills. Each set is comprised of 36 lithographically printed paper cards measuring 2¼” x 3½”. The printing consists of words, letters of the alphabet, illustrations, numbers, arithmetic problems, etc.

The applicable subheading for the #481020 flash cards will be 4911.99.6000, HTS, which provides for other (than certain enumerated) printed matter: printed on paper in whole or in part by a lithographic process. 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