CBP Ruling N032346 — The tariff classification of a Spiral "Sparkle Art" Notebook from China

Tariff classification

Headings: 4901

Product description

You submitted a sample designated as Spiral “Sparkle Art” Book, item number A068KA00767, for our examination which will be returned to you as requested. The book entitled, “Animal’s World Art Heaven”, features pictures and facts of twenty assorted animals. The spiral book measures approximately 6” x 8-3/16” x 3/8” and has nineteen pages of coated paper. On each page underneath the coating there is a multicolor design that coordinates to several animal “skins”. As per our conversation, you described that the function of the book is designed to have the user draw or outline the animal described in the “fun facts” onto the page with the coated paper to scratch and reveal coordinating animal patterns beneath the coated paper.

CBP rationale

The applicable subheading for the Spiral “Sparkle Art” Notebook will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers).

Full text

N032346 July 17, 2008 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4901.99.0092 Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Spiral “Sparkle Art” Notebook from China Dear Mr. Crago: In your letter dated June 2, 2008, you requested a tariff classification ruling. You submitted a sample designated as Spiral “Sparkle Art” Book, item number A068KA00767, for our examination which will be returned to you as requested. The book entitled, “Animal’s World Art Heaven”, features pictures and facts of twenty assorted animals. The spiral book measures approximately 6” x 8-3/16” x 3/8” and has nineteen pages of coated paper. On each page underneath the coating there is a multicolor design that coordinates to several animal “skins”. As per our conversation, you described that the function of the book is designed to have the user draw or outline the animal described in the “fun facts” onto the page with the coated paper to scratch and reveal coordinating animal patterns beneath the coated paper. The applicable subheading for the Spiral “Sparkle Art” Notebook will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers)." 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

View original on CBP CROSS →