Ms. Judith M. Walter
Crayola LLC
1100 Church Lane
Easton, PA18040

RE: The tariff classification of a lesson book from China

Dear Ms. Walter:

In your letter dated January 15, 2009, you requested a tariff classification ruling.

You submitted a sample designated as 99-1252, Dream~Makers Social Studies for our examination. The sample will be returned as you requested. The twenty-four lesson book consists of numerous paper pages spiral-bound between paperboard covers. It is designed for grades K – 6 and measures approximately 9” (w) x 11” (h). The textbook includes objectives, standards, word lists, background information, preparation, assessments, extensions, additional resources, diagrams, tips, and more. There are complete instructions, photographs and outcomes by younger and older students.

The applicable subheading for the lesson book will be 4901.99.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed textbooks. 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

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 Patricia Wilson at (646) 733-3037.


Robert B. Swierupski
National Commodity Specialist Division