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NY F84361




April 4, 2000

CLA-2-49:RR:NC:SP:234 F84361

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
5995 Opus Parkway (Suite 201)
Minnetonka, MN 55343-9058

RE: The tariff classification of children’s picture books from China.

Dear Mr. Anderson:

In your letter dated March 3, 2000, you requested a tariff classification ruling on behalf of your client, Zondervan Publishing House.

A sample of a children’s book entitled “God’s Creation—Splashtime Book of Numbers” was submitted and is being returned to you as requested. It consists of five plastic-foam leaves (each measuring 4” square by about 1/8” thick) bound together along the left edge. The leaves are printed with a series of pictures accompanied by brief texts and captions intended to help young readers learn how to count and identify objects. For example, a picture of three fish is captioned with the number “3”, while the opposite page bears text reading, “God made the fish that swim in the water. How many fish do you see?” The book is designed for ages infant to 4.

The applicable subheading for the above-described article 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 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 Carl Abramowitz at 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,

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