The tariff classification of coloring books and video recordings from Canada.
Issued April 28, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4903.00.0000, 8524.53.1040
Product description
The first item is identified as a "Jewel Coloring Book." It is an 8 1/2" x 11" staple-bound paper-covered book containing 16 pages printed with outlines of pictures to be colored by the user. The pictures relate to a Canadian macaw named "Jewel" as well as the South American tropical rain forest where most such birds live. Although there is a limited amount of text, the pictures occupy most of the space and constitute the principal interest of the book.
CBP rationale
The applicable subheading for the "Jewel Coloring 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 general rate of duty will be free. The second item is a video cassette tape entitled "ParroTroopers on Patrol." The tape has been recorded with a promotional video presentation. The applicable subheading for the "ParroTroopers on Patrol" cassette will be 8524.53.1040, HTS, which provides for video tape recordings of a width exceeding 6.
Full text
NY C86258 April 28, 1998 CLA-2-49:RR:NC:SP:234 C86258 CATEGORY: Classification TARIFF NO.: 4903.00.0000; 8524.53.1040 Mr. Barry Burton MelBar International Inc. 265 Markland Drive, Suite 211 Etobicoke, Ontario M9C 1R5 CANADA RE: The tariff classification of coloring books and video recordings from Canada. Dear Mr. Burton: In your letter dated March 30, 1998, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference. The first item is identified as a "Jewel Coloring Book." It is an 8 1/2" x 11" staple-bound paper-covered book containing 16 pages printed with outlines of pictures to be colored by the user. The pictures relate to a Canadian macaw named "Jewel" as well as the South American tropical rain forest where most such birds live. Although there is a limited amount of text, the pictures occupy most of the space and constitute the principal interest of the book. The applicable subheading for the "Jewel Coloring 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 general rate of duty will be free. The second item is a video cassette tape entitled "ParroTroopers on Patrol." The tape has been recorded with a promotional video presentation. The applicable subheading for the "ParroTroopers on Patrol" cassette will be 8524.53.1040, HTS, which provides for video tape recordings of a width exceeding 6.5 mm but not exceeding 16 mm, in cassettes. The general rate of duty will be 0.13 cent per linear meter. 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 212-466-5733. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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