CBP Ruling N025927 — The tariff classification of a children’s book with toy dinosaurs from China

Tariff classification

Headings: 4903, 9503

Product description

You submitted a sample of a children’s book entitled, “Dinosaurs” which will be returned to you as requested. The spine of the book has an attached box with a see-thru window containing ten plastic toy dinosaurs. The book including the box measures approximately 9” wide x 6” long and contains ten pages bound between paperboard covers. The book is an illustrated story paired with dinosaur facts that enables the reader to explore the world of dinosaurs. Each page relates to one of the ten dinosaur toys included with the book. Although the toys are a representation of the dinosaurs portrayed in the book, there is no indication that any direct interaction is considered between these two articles. That is, reading the book would seem to be an activity separate from playing with the toy. Therefore, the items will not be regarded for tariff purposes as “goods put up in sets for retail sale,” and will be classified separately.

CBP rationale

The applicable subheading for the children’s 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 applicable subheading for the toy dinosaurs will be 9503.00.0080, HTSUS, which provides for tricycles, scooters, pedal cars…other toys…parts and accessories thereof…other.

Full text

N025927 May 5, 2008 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000; 9503.00.0080 Ms. Marianello Tomasio Innovative Kids 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of a children’s book with toy dinosaurs from China Dear Ms. Tomasio: In your letter dated March 27, 2008, you requested a tariff classification ruling. You submitted a sample of a children’s book entitled, “Dinosaurs” which will be returned to you as requested. The spine of the book has an attached box with a see-thru window containing ten plastic toy dinosaurs. The book including the box measures approximately 9” wide x 6” long and contains ten pages bound between paperboard covers. The book is an illustrated story paired with dinosaur facts that enables the reader to explore the world of dinosaurs. Each page relates to one of the ten dinosaur toys included with the book. Although the toys are a representation of the dinosaurs portrayed in the book, there is no indication that any direct interaction is considered between these two articles. That is, reading the book would seem to be an activity separate from playing with the toy. Therefore, the items will not be regarded for tariff purposes as “goods put up in sets for retail sale,” and will be classified separately. The applicable subheading for the children’s 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. The applicable subheading for the toy dinosaurs will be 9503.00.0080, HTSUS, which provides for tricycles, scooters, pedal cars…other toys…parts and accessories thereof…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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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