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NY M86202




September 22, 2006

CLA-2-49:RR:NC:SP:234 M86202

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.20.0000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

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

Dear Mr. Crago:

In your letter dated August 21, 2006, you requested a tariff classification ruling.

A sample identified as a “Learning & Writing Book,” item # A068KA00122B (SBA3100), was submitted for our examination and is being returned to you as requested. It consists of several 5¾” x 9½” sheets of paper bound together along one edge. The sheets are printed with a number of children’s learning exercises involving the question, “What time is it?” The printing depicts complete and incomplete clock faces and digital readouts, and prompts the reader to fill in blanks, make correlations, etc. A small felt-tipped marking pen is included for this activity. A number of small, printed paper stickers, many of which are meant to be applied to the pages as “rewards” for proper completion of the exercises, are also included.

The applicable subheading for the complete “Learning & Writing Book” kit will be 4820.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for exercise books, of paper or paperboard. 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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