CBP Ruling J82020 — The tariff classification of a book and educational toys from China.

Tariff classification

Headings: 4903, 9503

Product description

You submitted samples of an assortment identified as SKU 810012. The first item, “What Time Is It?”, consists of a book of eight illustrated bound paperboard pages with a circular hole in each page that allows viewing and manipulation of a clock with plastic hands that is located on the last page of the book. Each page depicts a situation that occurs during various times of the day (waking up in the morning, eating breakfast, eating lunch, taking a nap, eating dinner, going to bed at night, etc.) that requires a child to match the hands on the clock with the correct time indicated in the depicted situation. Based upon this manipulative interaction between the child and the book and the amusement this provides, this office would consider the item an educational toy. The second item, “Me and My Body”, consists of a book of eight illustrated bound paperboard pages depicting the anatomy of the body, including major organs, bones, close-ups of the face, arms, hands, mouth, leg, foot, and the five senses. The book is designed to educate the child about the human body, but provides no manipulative play or amusement for the child and therefore cannot be classified as a toy. Instead it will be classified as a children’s book. The third item, “My Lace-Up Book”, consists of a book of eight illustrated bound paperboard pages that have circular holes in them for insertion of shoe laces that are attached to the front of the book. Each page depicts a situation requiring a child to tie shoe laces (lacing sneakers to play basketball, lacing running shoes, lacing boots for playing in the snow, etc.), by inserting the shoelaces through the holes in the pages which correspond to holes in the shoes/sneakers/boots on the pages. Based upon this manipulative interaction between the child and the book and the amusement this provides, this office would consider the item an educational toy.

CBP rationale

The applicable subheading for SKU 810012, “Me and My Body”, will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Children’s picture, drawing or coloring books. The applicable subheading for SKU 810012, “What Time Is It?” and “My Lace-Up Book”, will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.

Full text

NY J82020 March 19, 2003 CLA-2-95:RR:NC:SP:225 J82020 CATEGORY: Classification TARIFF NO.: 4903.00.0000; 9503.90.0080 Ms. Cari Grego Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a book and educational toys from China. Dear Ms. Grego: In your letter dated March 12, 2003, you requested a tariff classification ruling. You submitted samples of an assortment identified as SKU 810012. The first item, “What Time Is It?”, consists of a book of eight illustrated bound paperboard pages with a circular hole in each page that allows viewing and manipulation of a clock with plastic hands that is located on the last page of the book. Each page depicts a situation that occurs during various times of the day (waking up in the morning, eating breakfast, eating lunch, taking a nap, eating dinner, going to bed at night, etc.) that requires a child to match the hands on the clock with the correct time indicated in the depicted situation. Based upon this manipulative interaction between the child and the book and the amusement this provides, this office would consider the item an educational toy. The second item, “Me and My Body”, consists of a book of eight illustrated bound paperboard pages depicting the anatomy of the body, including major organs, bones, close-ups of the face, arms, hands, mouth, leg, foot, and the five senses. The book is designed to educate the child about the human body, but provides no manipulative play or amusement for the child and therefore cannot be classified as a toy. Instead it will be classified as a children’s book. The third item, “My Lace-Up Book”, consists of a book of eight illustrated bound paperboard pages that have circular holes in them for insertion of shoe laces that are attached to the front of the book. Each page depicts a situation requiring a child to tie shoe laces (lacing sneakers to play basketball, lacing running shoes, lacing boots for playing in the snow, etc.), by inserting the shoelaces through the holes in the pages which correspond to holes in the shoes/sneakers/boots on the pages. Based upon this manipulative interaction between the child and the book and the amusement this provides, this office would consider the item an educational toy. The applicable subheading for SKU 810012, “Me and My Body”, 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 applicable subheading for SKU 810012, “What Time Is It?” and “My Lace-Up Book”, will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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