The tariff classification of a children’s book from China
Issued November 19, 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, "Where Is My Home?" for our examination and will be returned to you as requested. The book is a title from the “Now I’m Reading!” Read it · Write It · Draw It series. The book consists of thirty-two pages bound between paperboard covers. It measures approximately 6" wide x 9" long x ¼" deep and is divided into three sections of reading, writing and drawing. The combination of activities reinforces basic early-learning literacy skills such as word recognition, spelling, penmanship and drawing in beginning and early readers. The book is designed for ages four to seven years old and includes twenty-two stickers to engage the reader to complete scenes within the book that match the text.
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
N042077 November 19, 2008 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Julie LaValla Innovative Kids 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of a children’s book from China Dear Ms. LaValla: In your letter dated October 16, 2008, you requested a tariff classification ruling. You submitted a sample of a children’s book titled, "Where Is My Home?" for our examination and will be returned to you as requested. The book is a title from the “Now I’m Reading!” Read it · Write It · Draw It series. The book consists of thirty-two pages bound between paperboard covers. It measures approximately 6" wide x 9" long x ¼" deep and is divided into three sections of reading, writing and drawing. The combination of activities reinforces basic early-learning literacy skills such as word recognition, spelling, penmanship and drawing in beginning and early readers. The book is designed for ages four to seven years old and includes twenty-two stickers to engage the reader to complete scenes within the book that match the text. 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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