The tariff classification of a children’s lift-the-flap book from China.

N005750 January 29, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Marianella Tomasio Innovative Kids 18 Ann Street Norwalk CT 06854-2258 RE: The tariff classification of a children’s lift-the-flap book from China. Dear Ms. Tomasio: In your letter dated December 5, 2006, you requested a tariff classification ruling. The merchandise is identified as a children’s book titled “Little Pirate Goes to School.” It consists of a children’s picture book with a lift-the-flap feature on each page and a foldout game page. The sample you provided will be returned at your request. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. In the event that goods cannot be classified solely on the basis of GRI 1 the remaining GRIs may then be applied. The instant “Little Pirate Goes to School” is a book in part only. It also comprises toy features in the form of lift flaps and a foldout challenge. There is no specific heading in the tariff for a good consisting of these activities combined together. Accordingly, this composite good may not be classified solely on the basis of GRI 1. Customs must use GRI 3 to classify the subject merchandise. Because the goods cannot be classified under GRI 3(a) or (b), GRI 3(c) offers a default classification, that being the heading which occurs last in numerical order among those which equally merit consideration. Consequently, the applicable subheading for the “Little Pirate Goes to School” lift-the-flap book will be 9503.90.0080, HTSUS, which provides for “Other toys…Other, Other.” 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division