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NY J80170




January 23, 2003

CLA-2-49:RR:NC:2:234 J80170

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.00

Ms. Yolanda Landau
Wilson Logistics, Inc.
270 Terminal Avenue
Clark, New Jersey 07066

RE: The tariff classification of printed books from China

Dear Ms. Landau:

In your letter dated January 13, 2003, on behalf of your client, Childcraft Education Corp., you requested a tariff classification ruling. Samples were not submitted, but pages from “Childraft’s” catalog were provided, which are sufficiently descriptive.

The merchandise will be 25 titles in the BIG BOOKS series of printed and illustrated books, which are normally sold to teachers both in the United States and in Canada, for use in the classroom. They are offered in the catalog in sets, with or without CD’s or tapes. Each set consists of four to six titles, under a general subject matter heading: “Childcraft Early Math Big Books Set”, “Childcraft Read-Aloud Favorites Big Books Set”, and so on. All of the sets are targeted for children at Pre-K up to Grade 1, 2 or 3.

The applicable subheading for the books of these “sets” will be 4901.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other (than in single sheets): Other (than dictionaries and encyclopedias). 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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