The tariff classification of a children’s book from China
Issued May 5, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
You submitted a sample of a children’s book titled, “It’s Easter” which will be returned to you as requested. The book is designed for ages two to six years old. The book is a ten page book bound between paperboard covers. The book which measures approximately 6” wide x 6” long x ½” deep is incorporated with a small tote bag made from a felt fabric attached to the front and back covers of the book. The small tote bag expands to an additional 3¼” wide, has 2½” long handles and a Velcro tab closure to enclose the book. The story contains illustrations and a short narrative that tells a tale of animal friends helping to decorate eggs for an Easter egg hunt. The book is complete with a pop-out Easter “egg” on each page that can be carried in the tote bag when removed.
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.
Full text
N025928 May 5, 2008 CLA-2-49:OT:RR:NC:2:234 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 children’s book 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 titled, “It’s Easter” which will be returned to you as requested. The book is designed for ages two to six years old. The book is a ten page book bound between paperboard covers. The book which measures approximately 6” wide x 6” long x ½” deep is incorporated with a small tote bag made from a felt fabric attached to the front and back covers of the book. The small tote bag expands to an additional 3¼” wide, has 2½” long handles and a Velcro tab closure to enclose the book. The story contains illustrations and a short narrative that tells a tale of animal friends helping to decorate eggs for an Easter egg hunt. The book is complete with a pop-out Easter “egg” on each page that can be carried in the tote bag when removed. 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. 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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