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NY M85606




August 09, 2006

CLA-2-49:RR:NC:SP:234 M85606

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000

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

RE: The tariff classification of a child’s pictorial alphabet book from China.

Dear Ms. Tomasio:

In your letter dated July 19, 2006, you requested a tariff classification ruling.

A sample of a book entitled “Lots of Letters” was submitted for our examination and is being returned to you as requested. It consists of a number of printed paper pages bound within a paperboard cover. The pages are flapped and folded to resemble mailing envelopes having self-contained, illustrated messages. Each page is devoted to a particular letter of the alphabet, and bears a large, captioned picture that illustrates (with objects and corresponding words and phrases) appropriate use of the featured letter. It appears that the book is intended for guiding a 3-to-6-year-old child in the first steps of his/her primary education, and that the pictures form the principal interest and are not subsidiary to the text.

The applicable subheading for the “Lots of Letters” book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 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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