The tariff classification of children’s book / flash card set from China.
Issued December 30, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.99.6000
Headings: 4911
GRI rules applied: GRI 3(c)
Product description
The set consists of a 5¾” x 7” bound picture book with an attached pocket that holds ten “look-and-learn” flash cards. The bound book is composed of several paperboard leaves printed with drawings of babies in various poses. Captions (e.g., “Crawling baby wants his bottle”) describe each picture. The accompanying paperboard flash cards, which bear captioned drawings of a similar nature, are not permanently bound but can be held together when desired by means of a magnetic plush ring provided for that purpose. The printing on the cards appears to have been produced by a lithographic process. The book and the cards are meant to be used together “to introduce babies to their moods and to the world around them.” For tariff classification purposes, the above-described items will be considered “goods put up in sets for retail sale” having two principal components worthy of consideration: the book and the group of flash cards. Since the essential character of the set cannot clearly be ascribed to either of these single components, we will classify the set on the basis of General Rule of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTS). GRI 3(c) directs us to the heading that occurs last in numerical order among those that equally merit consideration. In this case, the heading applicable to the flash cards occurs last. Accordingly,
CBP rationale
the applicable subheading for the complete “Happy Baby” set will be 4911.99.6000, HTS, which provides for other (than certain enumerated) printed matter: printed on paper in whole or in part by a lithographic process.
Full text
NY L89517 December 30, 2005 CLA-2-49:RR:NC:SP:234 L89517 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Ms. Dawne G. Powers Innovative Kids 18 Ann Street Norwalk, CT 06854 RE: The tariff classification of children’s book / flash card set from China. Dear Ms. Powers: In your letter dated December 13, 2005, you requested a tariff classification ruling. A sample of a “Happy Baby” set was submitted for our examination and is being returned to you as requested. The set consists of a 5¾” x 7” bound picture book with an attached pocket that holds ten “look-and-learn” flash cards. The bound book is composed of several paperboard leaves printed with drawings of babies in various poses. Captions (e.g., “Crawling baby wants his bottle”) describe each picture. The accompanying paperboard flash cards, which bear captioned drawings of a similar nature, are not permanently bound but can be held together when desired by means of a magnetic plush ring provided for that purpose. The printing on the cards appears to have been produced by a lithographic process. The book and the cards are meant to be used together “to introduce babies to their moods and to the world around them.” For tariff classification purposes, the above-described items will be considered “goods put up in sets for retail sale” having two principal components worthy of consideration: the book and the group of flash cards. Since the essential character of the set cannot clearly be ascribed to either of these single components, we will classify the set on the basis of General Rule of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTS). GRI 3(c) directs us to the heading that occurs last in numerical order among those that equally merit consideration. In this case, the heading applicable to the flash cards occurs last. Accordingly, the applicable subheading for the complete “Happy Baby” set will be 4911.99.6000, HTS, which provides for other (than certain enumerated) printed matter: printed on paper in whole or in part by a lithographic process. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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
More rulings on the same tariff codes
The tariff classification of puzzles and memory sets from China
The tariff classification of books with cards or tiles from China
The tariff classification of instructional flash cards from India
The tariff classification of notebooks and stickers from China
The tariff classification of “Prism” guided corporate exercises from China
The tariff classification of piano overlays from China
The tariff classification of “Cards Against Humanity Explains the Joke” from China
The tariff classification of conversation cards from China
The tariff classification of affirmation cards from China
The tariff classification of card deck/guidebook sets from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →