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NY N004297




January 10, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000

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

RE: The tariff classification of phonics comic books from China

Dear Ms. Tomasio:

In your letter dated December 5, 2006 you requested a tariff classification ruling.

The ruling was requested on four Phonics Comic Series books. Samples of the books were submitted, which will be returned to you as you requested.

The samples are 6” x 9” paperbound books entitled “Cave Dave,” “Pony Tale,” “The Fearless Four” and “Clara the Klutz.” Each book is printed with three children’s stories, conveyed by a series of pictures accompanied by captions and minimal narrative. The pictures form the principal interest. As noted on the cover, children improve their phonics skills without even knowing it.

The applicable subheading for the “Cave Dave,” “Pony Tale,” “The Fearless Four” and “Clara the Klutz” comic books 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.

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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