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The tariff classification of an infant’s picture book from China.
Issued August 10, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M85592 (August 10, 2006)
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
It consists of several printed paperboard leaves bound together along one edge. The printing consists of cartoon-style pictures of the faces of farm animals, each accompanied by a caption such as, “Moo, moo, I say; Look, I’m a cow.” The pages incorporate holes where the eyes of the animals should be. This feature enables a parent to hold the book up to his/her face and “impersonate” an animal to amuse and educate a baby. It appears that the book is intended to help guide an infant in the first steps of his/her primary education, and that the pictures form the principal interest and are not subsidiary to the text.
CBP rationale
The applicable subheading for “Farm Faces: A Book of Masks” will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for children’s picture, drawing or coloring books.
Full text
NY M85592 August 10, 2006 CLA-2-49:RR:NC:SP:234 M85592 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Marianella Tomasio Innovative Kids 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of an infant’s picture book from China. Dear Ms. Tomasio: In your letter dated July 19, 2006, you requested a tariff classification ruling. A sample entitled “Farm Faces: A Book of Masks” was submitted for our examination and is being returned to you as requested. It consists of several printed paperboard leaves bound together along one edge. The printing consists of cartoon-style pictures of the faces of farm animals, each accompanied by a caption such as, “Moo, moo, I say; Look, I’m a cow.” The pages incorporate holes where the eyes of the animals should be. This feature enables a parent to hold the book up to his/her face and “impersonate” an animal to amuse and educate a baby. It appears that the book is intended to help guide an infant in the first steps of his/her primary education, and that the pictures form the principal interest and are not subsidiary to the text. The applicable subheading for “Farm Faces: A Book of Masks” 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
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