The tariff classification of the “Now I’m Growing Playmats Series Animals and Food Fun” from China.

N250080 February 11, 2014 CLA-2-49:OT:RR:NC:2: 234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Mr. Ken Ayoub Innovative USA Inc. 50 Washington Street, Suite 201 Norwalk, CT 06854 RE: The tariff classification of the “Now I’m Growing Playmats Series: Animals and Food Fun” from China. Dear Mr. Ayoub: In your letter dated February 4, 2014, you requested a tariff classification ruling. The ruling was requested on “Now I’m Growing Playmats Series: Animals and Food Fun”. A sample was submitted for our examination and will be returned to you as requested. The playmat books are activity books that contain pages where children can color, draw or otherwise entertain themselves. The books are designed with a handle so they can travel with the child. They also have easily removable pages so that individual pages can be used as activity placemats. Both playmat books consist of a paperboard cover, a built in handle, and twenty-five activity pages bound together with glue. The books measure approximately 14” x 11”. The “Food Fun” playmat book contains activity sheets pertaining to mealtime. The “Animal” playmat book contains activity sheets pertaining to creatures of the sea and animals in the safari. The child can travel with the book to restaurants, in an airplane, train, and car, or use them at the dinner table. The applicable subheading for the “Now I’m Growing Playmats Series: Animals and Food Fun” 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 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division