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NY 880947




December 9, 1992

CLA-2-49:S:N8:234 880947

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000

Mr. S. Swanson
Thornley & Pitt, Inc.
48 Gold Street
San Francisco, CA 94133

RE: The tariff classification of a children's picture book (textile) from China.

Dear Mr. Swanson:

In your letter dated December 2, 1992, on behalf of The Goff Corporation (San Francisco), you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a children's picture book, about 5 x 5 1/2 inches in size, made of four textile leaves bound together along one edge in a traditional manner. Each leaf is composed of printed fabric which encases a central layer of foam padding. The fabric "pages" of the sample, which is entitled "Sweet Dreams," are printed with colorful cartoon-like pictures of certain objects, accompanied by one-word captions describing them (e.g., "clock," "chair," "window").

The applicable subheading for the above-described children's picture 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.

We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked (i.e., "Made in China" or "Printed in China"), permanently, legibly and in a conspicuous place.

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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