10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of Dry Erase Activity Book, SKU No.11531001, from China.
Issued December 6, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N235257 (December 6, 2012)
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
The activities in the book include time recognition, bill and coin counting and interactive learning. The item is put up for retail sale and is packaged in a clear plastic bag.
CBP rationale
The applicable subheading for the Dry Erase Activity 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
N235257 December 6, 2012 CLA-2-49:OT:RR:NC: 2:234 CATEGORY: Classification TARIFF NO: 4903.00.0000 Elizabeth Kessens Dollar General Corp 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of Dry Erase Activity Book, SKU No.11531001, from China. Dear Ms. Kessens: In your letter dated October 18, 2012, you requested a tariff classification ruling. The sample submitted, ArtSkills’ Dry Erase Activity Book consists of four, two-sided pages with a smooth erasable surface for making entries, measuring approximately 5” x 5 6/8”. The activities in the book include time recognition, bill and coin counting and interactive learning. The item is put up for retail sale and is packaged in a clear plastic bag. The applicable subheading for the Dry Erase Activity 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of children’s soft books from China
The tariff classification of children’s books from China
The tariff classification of adult’s and children’s books from China
The tariff classification of books from China
The tariff classification of a drawing activity kit from China
The tariff classification of children’s books from China
The tariff classification of children’s books from China
The tariff classification of coloring books with crayons from China
The tariff classification of coloring books from Malaysia
The tariff classification of coloring kits from China
Follow N235257
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.