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The tariff classification of Math Gear Series title "Multiplication" from China.Dear Ms. Hillan:
Issued January 4, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L81602 (January 4, 2005)
Tariff classification
HTS codes: 4911.99.6000
Headings: 4911
Product description
The sample is a set of charts covering the multiplication tables, from 1 x 1 = 2, through 12 x 12 = 144. It consists of six (6) double-faced leaves, each face covering the 12 problems: 1 time through 12 times of one of the numbers: 1 through 12. Wheels, holes, and flaps add some interest or entertainment value to the process of locating answers to specific problems. The leaves are arranged in book form, between covers. However, because the set of leaves does not contain “reading matter” or “text”,it is excluded from classification as “printed book”.
Full text
NY L81602 January 4, 2005 CLA-2-49:RR:NC:2:234 L81602 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Ms. Jean Hillan Innovative Kids, Inc. 18 Ann Street Norwalk, Connecticut 06854 RE: The tariff classification of Math Gear Series title “Multiplication” from China. Dear Ms. Hillan: In your letter dated December 15, 2004, you requested a tariff classification ruling for the referenced article. A sample was submitted, which will be returned, as requested. The sample is a set of charts covering the multiplication tables, from 1 x 1 = 2, through 12 x 12 = 144. It consists of six (6) double-faced leaves, each face covering the 12 problems: 1 time through 12 times of one of the numbers: 1 through 12. Wheels, holes, and flaps add some interest or entertainment value to the process of locating answers to specific problems. The leaves are arranged in book form, between covers. However, because the set of leaves does not contain “reading matter” or “text”,it is excluded from classification as “printed book”. The applicable subheading for the set of tables entitled “Multiplication”, as described, will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than previously named kinds of) printed matter, printed on paper in whole or in part by a lithographic process. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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