CLA-2-49:RR:NC:SP:234 G82636

Ms. Debra A. Tremblay
Affiliated Customs Brokers USA Inc.
193 West Service Road
Champlain, New York 12919

RE: The tariff classification of books and other printed articles from Canada.

Dear Ms. Tremblay:

In your letter dated September 19, 2000, you requested a tariff classification ruling on behalf of your client, Imprimerie Interglobe Inc. (Beauceville, PQ, Canada). Five samples were submitted and will be retained for reference.

The first sample is a children’s activity pad identified as “The Original Fun Pad Supersize.” It consists of numerous 8” x 10¾” paper sheets bound together along one edge. The sheets are printed on both sides with line drawings, mazes, connect-the-dot pictures, etc. Although some of the pages might be characterized as printed puzzles, the primary activities fostered by the article appear to be drawing and coloring.

The applicable subheading for “The Original Fun Pad Supersize” 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 sample, “The Easter Garden Playtime Sticker Book,” is a staple-bound child’s activity book that contains pages for coloring, as well as pages of stickers. The stickers are intended for use with a scenic background display incorporated within the fold-out paperboard cover. Inside the front and back fold-out cover is an indoor/outdoor scene on which the stickers may be placed. The stickers are pressure-sensitive representations of characters and objects relating to a theme. The theme of this book is Easter and is portrayed with pictures of rabbits, household items, gardening equipment, etc. The stickers and cardboard cover are treated in a manner that allows the child to repeatedly apply and remove the stickers for imaginative play activity.

The applicable subheading for “The Easter Garden Playtime Sticker Book” will be 9503.90.0045, HTS, which provides for other toys: other: other toys and models. The rate of duty will be free.

The third sample is a 192-page printed paperback book entitled “Military Space-A Air Opportunities.” It is a directory that provides detailed listings of U.S. military flights open, on a “space-available” basis, to off-duty or retired members of the armed forces. Related information of interest to travelers (e.g., facilities and services available at specific Air Force bases) is also included.

The applicable subheading for “Military Space-A Air Opportunities” will be 4901.99.0030, HTS, which provides for printed directories. The rate of duty will be free.

The fourth sample is a 104-page Portuguese-language magazine entitled “Expressions--Brasil.” In addition to numerous advertisements, it contains articles promoting various tourist destinations. Although “Vol. III, No. 1” and “1999” appear on the cover, there is no indication that this publication is issued at regular intervals, nor is there a price or subscription information. The magazine appears to be published under the auspices of a major credit-card company, whose logo appears on the cover and on the title page.

The applicable subheading for “Expressions” will be 4911.10.0060, HTS, which provides for other (than certain enumerated) printed matter…: trade advertising material…: tourist and other literature… . The rate of duty will be free.

The fifth item is a “printed paper insert” for a children’s activity set. It is a 13” x 22” sheet of heavyweight paper printed with information about the set with which it will eventually be packaged, i.e., the name of the set, its retail price, the components it includes, illustrations of the components, and a bar code. The insert has been scored and folded in a way that apparently prepares it for use as a sleeve type of label. The printing on it appears to have been produced by a lithographic process.

The applicable subheading for the “printed paper insert” will be 4821.10.2000, HTS, which provides for paper and paperboard labels of all kinds: printed in whole or in part by a lithographic process. The general rate of duty will be 3.5 cents per kilogram. 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 212-637-7060.


Robert B. Swierupski
National Commodity Specialist Division