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NY L81605




January 5, 2005

CLA-2-49:RR:NC:2:234 L81605

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000

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

RE: The tariff classification of childrens’ book, “Who Says Moo?” from China

Dear Ms. Hillan:

In your letter dated December 15, 2004, you requested a tariff classification ruling for a book in your The Nose Knows Series, entitled “Who Says Moo?” A sample was submitted, which will be returned, as requested.

The sample is a set, consisting essentially of the book and including also a “Puppy” finger puppet that incorporates a hidden magnet. The puppet is said to have a “magnetic nose”, which a child will move about the surface of the ten (10) pages of the book. On the first two pages of the book several different farm animals are depicted; the child’s task is to “Help Puppy find the animals that say “Quack! quack!, quack!.” When the puppet is moved to any of several ducks, the magnet reacts to embedded metal in the paperboard page beneath the duck, and the child knows it has found an animal that says “Quack!” The sequence is repeated on the following pages, featuring barnyard animals that say other things.

The applicable subheading for the set described, “Who Says Moo?” will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Childrens’ 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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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