The tariff classification of children’s book sets and puzzle from China.
Issued November 25, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4903.00.0000, 9503.00.0080
Product description
The ruling was requested on two children’s book sets and one giant floor puzzle. The books are titled, Little Learning Books from the Green Start Book Tower Series and Now I’m Reading! presents Cinderella, The Play. The puzzle is the Green Start Giant Floor Puzzle, Puppy Palooza. The product, identified as “Little Learning Books” is an assortment of ten children’s books. The books are part of the Green Start Book Tower series. The small hardcover books measure approximately 3 inches x ¾ inch x 3 inches. The chunky books are composed of four thick pages that are approximately 1/8 of an inch in thickness. The books consist of captions and illustrated pictures relating to essential early learning concepts. The children’s books are designed for toddlers 2 years of age and up. The product, titled Cinderella, The Play is an assortment of books from the Now I’m Reading! series. The product consists of one storybook titled, Cinderella, The Story, five easy-to-read scripts titled, Cinderella, The Play, and four character masks. The items are packaged in a paperboard box that measures approximately 7 ½” x 7 ½” and opens like a hardcover book. The books are designed for children 5 years of age and up. The product, identified as “Puppy Palooza” is a floor jigsaw puzzle that is comprised of thirty-five oversized pieces. The “Puppy Palooza” is part of the Green Start Floor Puzzle series. The completed puzzle measures 33” wide x 22” long. The puzzle is designed for children 3 years of age and older.
CBP rationale
The applicable subheading for the “Little Learning Books” and “Cinderella” book sets 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 “Puppy Palooza”, giant floor puzzle will be 9503.00.0080, (HTSUS), which provides for "Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.
Full text
N082263 November 25, 2009 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000; 9503.00.0080 Mr. Ken Ayoub Innovative Kids 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of children’s book sets and puzzle from China. Dear Mr. Ayoub: In your letter dated October 28, 2009, you requested a tariff classification ruling. The ruling was requested on two children’s book sets and one giant floor puzzle. The books are titled, Little Learning Books from the Green Start Book Tower Series and Now I’m Reading! presents Cinderella, The Play. The puzzle is the Green Start Giant Floor Puzzle, Puppy Palooza. The product, identified as “Little Learning Books” is an assortment of ten children’s books. The books are part of the Green Start Book Tower series. The small hardcover books measure approximately 3 inches x ¾ inch x 3 inches. The chunky books are composed of four thick pages that are approximately 1/8 of an inch in thickness. The books consist of captions and illustrated pictures relating to essential early learning concepts. The children’s books are designed for toddlers 2 years of age and up. The product, titled Cinderella, The Play is an assortment of books from the Now I’m Reading! series. The product consists of one storybook titled, Cinderella, The Story, five easy-to-read scripts titled, Cinderella, The Play, and four character masks. The items are packaged in a paperboard box that measures approximately 7 ½” x 7 ½” and opens like a hardcover book. The books are designed for children 5 years of age and up. The product, identified as “Puppy Palooza” is a floor jigsaw puzzle that is comprised of thirty-five oversized pieces. The “Puppy Palooza” is part of the Green Start Floor Puzzle series. The completed puzzle measures 33” wide x 22” long. The puzzle is designed for children 3 years of age and older. The applicable subheading for the “Little Learning Books” and “Cinderella” book sets 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 “Puppy Palooza”, giant floor puzzle will be 9503.00.0080, (HTSUS), which provides for "Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; 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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