The tariff classification of a child’s picture book from China.

NY M85406 August 10, 2006 CLA-2-49:RR:NC:SP:234 M85406 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Marianella Tomasio Innovative Kids 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of a child’s picture book from China. Dear Ms. Tomasio: In your letter dated July 24, 2006, you requested a tariff classification ruling. A sample of a 6” x 9” paperbound book entitled “Twisted Tales” was submitted for our examination and is being returned to you as requested. The book, which is a title in your Phonics Comics line, is printed with three children’s stories conveyed by a series of captioned, episodal pictures in comic-book style. It appears that the pictures form the principal interest and are not subsidiary to the text. The applicable subheading for the “Twisted Tales” book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for children’s picture, drawing or coloring books. 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 HTSUS 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