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NY N005749





January 30, 2007

CLA-2-95:RR:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

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

RE: The tariff classification of a children’s lift-the-flap book from China.

Dear Ms. Tomasio:

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

The merchandise is identified as a children’s book titled “Hello, Baby.” It consists of a children’s picture book with a lift-the-flap feature on each page of the book. The sample you provided will be returned at your request.

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. In the event that goods cannot be classified solely on the basis of GRI 1 the remaining GRIs may then be applied.

The instant “Hello, Baby” is a book in part only. It also comprises a toy play feature in the form of lift flaps. There is no specific heading in the tariff for a good consisting of these activities combined together. Accordingly, this composite good may not be classified solely on the basis of GRI 1.

Customs must use GRI 3 to classify the subject merchandise. Because the goods cannot be classified under GRI 3(a) or (b), GRI 3(c) offers a default classification, that being the heading which occurs last in numerical order among those which equally merit consideration.

Consequently, the applicable subheading for the “Hello, Baby” lift-the-flap book will be 9503.90.0080, HTSUS, which provides for “Other toysOther, Other.” 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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