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NY E88367




November 19, 1999

CLA-2-95:RR:NC:SP:225 E88367

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045; 9503.60.2000; 4901.99.0092

Ms. Maggie Smith
Coppersmith, Inc.
434 Rozzi Pl.
So. San Francisco, CA 94080

RE: The tariff classification of a sticker book, puzzle book and collage book from China

Dear Ms. Smith:

In your letter dated October 25, 1999 you requested a tariff classification ruling on behalf of Klutz, Inc.

Three samples were submitted to this office. The “Sticker Book” is a child’s activity book that consists of 30 pages, staple-bound, inside a paperboard cover. Interspersed throughout the book are pages of stickers that correspond to specific illustrations. A brief text is present which directs the child to the appropriate set of stickers for that page. For example, the reader is asked to “dress” pictures of scantily clad children by placing stickers that depict clothing on the figures. Such activity is comparable to dressing paper dolls and promotes interactive play for the child.

The “Maze Book” is composed of paperboard pages assembled in a staple-bound fashion. A colorful maze is printed on each page whose objective is to select the correct path, among an intricate field, which leads to the finish line.

The “Collage Book” is a spiral bound publication that provides instructions and ideas on how to create a collage. Included within the book are 72 sheets of colored tissue paper. The reader is expected to supply additional components necessary to complete the collage.

The applicable subheading for the “Sticker Book” will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheading for the “Maze Book” will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: puzzles and parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the “Collage Book” will be 4901.99.0092, HTS, which provides for other (than certain enumerated) printed books containing 5 or more pages each, but not more than 48 pages each. The rate of duty will be free.

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 Alice J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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