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NY L89515




December 30, 2005

CLA-2-49:RR:NC:SP:234 L89515

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000

Ms. Dawne G. Powers
Innovative Kids
18 Ann Street
Norwalk, CT 06854

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

Dear Ms. Powers:

In your letter dated December 13, 2005, you requested a tariff classification ruling.

A sample of a children’s pictorial alphabet book set entitled “All About the ABCs” was submitted and is being returned to you as requested. The set consists of 26 staple-bound, 5-inch-square paper booklets, each devoted to a single letter of the alphabet. Each booklet consists of a few pages printed with captioned pictures illustrating (with objects and corresponding words) appropriate use of the featured letter. All of the alphabet booklets, along with a brief “parent guide” booklet, are packed together in a printed retail carton.

The applicable subheading for the “All About the ABCs” book set 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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