Ms. Jean Hillan
Traffic Manager, Innovative Kids
18 Ann Street
Norwalk, Connecticut 06854
RE: The tariff classification of “American History in a Box”, from China
Dear Ms. Hillan:
In your letter dated December 2, 2003, you requested a tariff classification ruling for the referenced product. A sample was submitted, which will be returned, as requested.
The sample is a corrugated card board box, 31.5 cm x 25 cm x 10 cm, printed on all exterior surfaces, with words and pictures identifying it as containing materials described as “American History in a Box, Volume Two”, by Peter Frederick and Julie Roy Jeffrey. It has a scored lid, with Velcro (tm) closure. It is marked, “Printed in China” in contrasting color on the rear face, at the lower right corner.
Inside the box are folders, numbered and titled: Folder 12 Reconstruction, 1865-1868, through and including Folder 24 Your Life in a Folder.
Each folder contains printed material, principally in loose sheets, pertaining to American life and events bearing on a single subject or time period considered by the authors to be worthy of consideration as a distinct sub-topic of historical interest.
Thus, Folder 13 is titled, and contains text and exhibits pertaining to, “Conflict on the Plains: Assaults on Indian Lands and Cultures”; Folder 14: “American Imperialism: War with the Philippines”; and so on.
The applicable subheading for the article described, Volumes One and Two, will be 4901.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: In single sheets, whether or not folded: Other (than reproduction proofs). 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