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NY 864074


JUN 12 1991

CLA-2-49:S:N1:234 864074

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000

Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of a children's book from Taiwan.

Dear Mr. Crowley:

In your letter dated June 6, 1991, on behalf of your client, The Putnam Berkley Group, you requested a tariff classification ruling.

A sample was submitted and will be returned as requested. It is a textile book entitled "Baby's Little Engine That Could." You describe it as being composed of "four separate leaves made from printed fabric over a thin layer of padding." Bound with stitching along one edge in a traditional manner, the six inch square book conveys a simple story by means of a series of episodal color pictures accompanied by summary narratives. As you indicate, the pictures form the principal interest of the article.

The applicable subheading for the above-described book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children's picture, drawing or coloring books. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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