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NY L89520




December 30, 2005

CLA-2-49:RR:NC:SP:234 L89520

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000

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

RE: The tariff classification of a children’s picture book from China.

Dear Ms. Powers:

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

A sample of a children’s picture book entitled “Peek-a-Boo!” was submitted and is being returned to you as requested. The 7” x 7” book consists of several bound paperboard leaves printed with drawings captioned with questions such as “Who is hiding behind the chair?” “Who is hiding in the house?” etc. Flaps on opposite pages can be lifted up to reveal answers in the form of additional captioned pictures (e.g., “daddy,” “baby,” etc.). If desired, family photos may be inserted behind the flaps to personalize the book.

The applicable subheading for the “Peek-a-Boo!” book 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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