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NY I83054




June 19, 2002

CLA-2-49:RR:NC:SP:234 I83054

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 4901.99.0070

Ms. Jean Hillan
Innovative Kids
18 Ann Street
Norwalk, CT 06854

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

Dear Ms. Hillan:

In your letter dated June 10, 2002, you requested a tariff classification ruling. Six samples were submitted and are being returned to you as requested.

“Phenomenal Foam Flyer” is a paperboard children’s book on the subject of aerodynamics. It is accompanied by four foam toys that can be tossed, flung, etc., to experiment with the principles of flight: a “sky-flyer disk,” a “2-wing ring flyer,” a “foamerang,” and an “anti-gravity glider.”

“Where Will We Go Today?” is a paperboard children’s book whose front cover features a dial that enables the reader to select and view one of six different scenes inside (“home,” “school,” “beach,” etc.). Each scene incorporates a number of flaps that can be lifted to reveal pictures of hidden objects, thus encouraging the reader to hunt for, and identify, additional things.

The applicable subheading for “Phenomenal Foam Flyer” and “Where Will We Go Today?” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys. The rate of duty will be free.

“Animal Patterns” is a paperboard-covered children’s book printed with an illustrated series of rhyming questions and answers related to the identification of various animals. The article has a special plastic binding that permits the covers to be flipped and the pages to be slid across so that the book can be read in the opposite direction.

“Bird Calls” is a paperboard children’s book consisting of text and illustrations related to the identification of various birds. Many of the pages incorporate tabs that must be pulled to reveal the pictures. The book also features an attached audio module with color-coded buttons that can be depressed to play the individual sounds of the pictured birds. “Where is Otis?” is a children’s illustrated paperboard storybook. It includes a plastic key that can be used to open printed door flaps to reveal “surprise illustrations” on some of the pages.

“Spin a Sport” is a children’s illustrated paperboard book printed with stories related to various sports. Each sport can be “selected” by twisting a dial on the front cover.

The applicable subheading for “Animal Patterns,” “Bird Calls,” “Where is Otis?” and “Spin a Sport” will be 4901.99.0070, HTS, which provides for other (than certain enumerated) printed hardbound 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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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