The tariff classification of coloring books from Malaysia

N329477 November 23, 2022 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Norma Floriano OOLY 5607 Palmer Way Carlsbad, CA 92010 RE: The tariff classification of coloring books from Malaysia Dear Ms. Floriano: In your letter, dated November 22, 2022, you requested a tariff classification ruling. Samples, detailed descriptions, and photos were provided for our review. The products under consideration are two similar coloring books. Item #118-288 is titled, “My Day” and features 18 pages of line drawings to be colored in. The lines are raised a bit to help the child stay within the lines when coloring. On the opposite facing page is the identical picture, but already colored, to provide a template for the child to copy. Item 118-289, the “My Vacation” coloring book is identical in description but features different scenes. The applicable subheading for the coloring books 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 the World Wide Web at https://hts.usitc.gov/current.   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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division