N063256 N0 Ruling Active

The tariff classification of children’s coloring book from China

Issued June 11, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4903.00.0000

Headings: 4903

Product description

You submitted a photo of a children’s coloring book for our review. The photo submitted shows a book entitled, “Wild & Wooly Animals” from the “Creativity for Kids” line which are noted as “coloring and artivity books.” The front cover describes the book with watercolor art paper.

CBP rationale

The applicable subheading for the children’s coloring 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

N063256 June 11, 2009 CLA-2-49:OT:RR:E:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Amy Nilsen Faber-Castell USA, Inc. 9450 Allen Drive Cleveland, OH 44125 RE: The tariff classification of children’s coloring book from China Dear Ms. Nilsen: In your letter dated June 2, 2009, you requested a tariff classification ruling. You submitted a photo of a children’s coloring book for our review. The photo submitted shows a book entitled, “Wild & Wooly Animals” from the “Creativity for Kids” line which are noted as “coloring and artivity books.” The front cover describes the book with watercolor art paper. You state in your letter that the book is constructed with printed paper and plastic spiral binding. The printed pages of the book are intended to be used for coloring or painting by children. The crayons or paints will not be included with the book. The applicable subheading for the children’s coloring 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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