United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I81963 - NY I82013 > NY I81969

Previous Ruling Next Ruling
NY I81969




June 4, 2002

CLA-2-95:RR:NC:SP:225 I81969

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000; 9503.60.2000; 9503.90.0080; 9505.10.2500

Ms. Jean Hillan
Innovative USA
18 Ann Street
Norwalk, CT 06854-2258

RE: The tariff classification of a “Seen On Halloween” Wacky Flaps Books,™ a “What Do You Want To Be?” Tumble-Block Book,™ a “Which Shoes Would You Choose?” Find & Fit™ Series, and a Christmas Keepsake: A Treasury Of Best-Loved Stories And More from China.

Dear Ms. Hillan:

In your letter dated May 16, 2002, you requested a tariff classification ruling.

You submitted the following samples:

ISBN #1-58476-044-3, “Seen On Halloween” Wacky Flaps Books,™ is a picture book with flaps that is designed for children between 1-5 years of age. The pages feature a jack-o-lantern, ghost, and monsters that have holes in their eyes that allow the reader to look through the eyes, mask-like, as they read the stories. The book flaps are closed and secured with hook and loop fasteners.

ISBN #1-58476-045-1, “What Do You Want To Be?” Tumble-Block Book,™ consists of a combination toy block puzzle and book designed for children between 3-5 years of age. The block puzzle contains pieces that, when assembled correctly, forms the faces of various occupations, such as a baseball player, chef, firefighter, doctor, cowboy and construction worker. An accompanying spiral book provides written and pictorial clues as the child tries to assemble the puzzle.

ISBN #1-58476-102-4, “Which Shoes Would You Choose?” Find & Fit™ Series, is an educational toy designed for children between 2-5 years of age that contains a slide out drawer with eight different pairs of shoes that the child matches to the feet of the animal characters depicted in the subsequent pages. For example, track shoes would be placed on the feet of a rabbit, or ballerina shoes placed on the feet of a toad pirouetting in a tutu. The article is intended to teach children basic concepts of color, shape, and pattern recognition.

ISBN #1-58476-048-6, Christmas Keepsake: A Treasury Of Best-Loved Stories, consists of a three sectioned binder that measures approximately 11-5/8 inches in height x 10 inches in width x 1-1/2 inches in thickness and has pockets containing 25 mini books. The mini books contain stories, poems, and songs associated with the holiday season, such as “Silent Night” and “Twas The Night Before Christmas.” The mini books also have a loop for hanging as an ornament.

The applicable subheading for ISBN #1-58476-044-3, “Seen On Halloween” Wacky Flaps Books,™ 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.

The applicable subheading for ISBN #1-58476-045-1, “What Do You Want To Be?” Tumble-Block Book,™ will be 9503.60.2000, HTS, which provides for Puzzles and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for ISBN #1-58476-102-4, “Which Shoes Would You Choose?” Find & Fit™ Series, will be 9503.90.0080, HTS, which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free.

The applicable subheading for ISBN #1-58476-048-6, Christmas Keepsake: A Treasury Of Best-Loved Stories, will be 9505.10.2500, HTS, which provides for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: