United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N025922 - NY N025992 > NY N025927

Previous Ruling Next Ruling
NY N025927




May 5, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000; 9503.00.0080

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

RE: The tariff classification of a children’s book with toy dinosaurs from China

Dear Ms. Tomasio:

In your letter dated March 27, 2008, you requested a tariff classification ruling.

You submitted a sample of a children’s book entitled, “Dinosaurs” which will be returned to you as requested. The spine of the book has an attached box with a see-thru window containing ten plastic toy dinosaurs. The book including the box measures approximately 9” wide x 6” long and contains ten pages bound between paperboard covers. The book is an illustrated story paired with dinosaur facts that enables the reader to explore the world of dinosaurs. Each page relates to one of the ten dinosaur toys included with the book.

Although the toys are a representation of the dinosaurs portrayed in the book, there is no indication that any direct interaction is considered between these two articles. That is, reading the book would seem to be an activity separate from playing with the toy. Therefore, the items will not be regarded for tariff purposes as “goods put up in sets for retail sale,” and will be classified separately.

The applicable subheading for the children’s 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.

The applicable subheading for the toy dinosaurs will be 9503.00.0080, HTSUS, which provides for tricycles, scooters, pedal carsother toysparts and accessories thereofother. 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,

Previous Ruling Next Ruling

See also: