The tariff classification of Fashion Angels “Fashion Doodle Book” activity book, Item # 11758, from China.

N246267 September 19, 2013 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.:4903.00.0000 Mr. Joseph D. Paterick Fashion Angels Enterprises 306 N. Milwaukee Street Milwaukee, WI 53202 RE: The tariff classification of Fashion Angels “Fashion Doodle Book” activity book, Item # 11758, from China. Dear Mr. Paterick: In your letter dated September 13, 2013, you requested a tariff classification ruling. The sample submitted is Fashion Angel’s “Fashion Doodle Book” activity book, Item # 11758. The book is a paperboard, spiral bound, printed activity book with a plastic snap closure at the bottom. It includes sixty doodle sketch sheets containing graphic illustrations of various accessories such as shoes, eyeglasses, purses, jewelry, shopping bags, nail polish, gloves, clothes and female figures. The inside back cover of the book has printed color wheels allowing the user to create color combinations using color theory. The user will be able to create color combinations for various accessories and to complete drawings of various female figures with clothes and accessories. The book is designed for ages 6 and up. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. It is the determination of this office that the components of the Fashion Angels “Fashion Doodle Book” activity book, that affords the article its essential character is the spiral bound printed activity book. The applicable subheading for the Fashion Angels “Fashion Doodle Book” 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. The sample will be returned to you as per your request. 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