The tariff classification of Dry Erase Activity Book, SKU No.11531001, from China.

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