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NY N020458




December 19, 2007

CLA-2-49:OT:RR:NC:N2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0092

Mr. Jeffrey Carlson
Penguin Group (USA)
405 Murray Hill Parkway
E. Rutherford, NJ 07073

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

Dear Mr. Carlson:

In your letter dated December 4, 2007, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

The book titled “Speed Racer RACER X” is a paperboard cover book of sixteen pages and comes with a replica of Racer X’s racer made of paperboard and affixed to the top of the book in carved slots and held in place by a strip of cellophane. The book and the racer will be treated as a composite good put up for retail sale. The essential character of the goods will be the book.

The applicable subheading for the book “Speed Racer RACER X” and Racer’s X racer will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter other: containing 5 or more pages each, but not more than 48 pages each (excluding covers). 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 Patricia Wilson at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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