The tariff classification of children’s picture books from China.
Issued April 4, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
It consists of five plastic-foam leaves (each measuring 4” square by about 1/8” thick) bound together along the left edge. The leaves are printed with a series of pictures accompanied by brief texts and captions intended to help young readers learn how to count and identify objects. For example, a picture of three fish is captioned with the number “3”, while the opposite page bears text reading, “God made the fish that swim in the water. How many fish do you see?” The book is designed for ages infant to 4.
CBP rationale
The applicable subheading for the above-described article will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children’s picture, drawing or coloring books.
Full text
NY F84361 April 4, 2000 CLA-2-49:RR:NC:SP:234 F84361 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 5995 Opus Parkway (Suite 201) Minnetonka, MN 55343-9058 RE: The tariff classification of children’s picture books from China. Dear Mr. Anderson: In your letter dated March 3, 2000, you requested a tariff classification ruling on behalf of your client, Zondervan Publishing House. A sample of a children’s book entitled “God’s Creation—Splashtime Book of Numbers” was submitted and is being returned to you as requested. It consists of five plastic-foam leaves (each measuring 4” square by about 1/8” thick) bound together along the left edge. The leaves are printed with a series of pictures accompanied by brief texts and captions intended to help young readers learn how to count and identify objects. For example, a picture of three fish is captioned with the number “3”, while the opposite page bears text reading, “God made the fish that swim in the water. How many fish do you see?” The book is designed for ages infant to 4. The applicable subheading for the above-described article 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. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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