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NY M85468




August 14, 2006

CLA-2-49:RR:NC:SP:234 M85468

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0070

Ms. Marianella Tomasio
Innovative Kids
18 Ann Street
Norwalk, CT 06854-2258

RE: The tariff classification of a child’s storybook with accessories, from China.

Dear Ms. Tomasio:

In your letter dated July 14, 2006, you requested a tariff classification ruling.

A sample entitled “The Tooth Fairy Rules” was submitted for our examination and is being returned to you as requested. It is a small (6½” x 6½”) hardbound book printed with a children’s story in the form of a continuous narrative accompanied by illustrations. Attached to the book’s cover is a removable paperboard folder captioned to enable the user to keep a diary of lost teeth. Attached to the front of this folder is a pillow-like, padded textile frame that surrounds a small plastic box with a flip-open lid. The printed book contains, in addition to the story, text on how the reader can use the accompanying plastic box with surrounding “pillow” to encourage a rewarding visit from the Tooth Fairy.

The applicable subheading for “The Tooth Fairy Rules” book with accessories will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed hardbound 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 HTSUS 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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