The tariff classification of a 3-D Childrens Picture Book from China

NY E86153 August 30, 1999 CLA-2-49:RR:NC:2:234 E86153 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Mr. Ralph M. Navedo Director of Import Services Inter-Maritime Forwarding Co., Inc. 39 Broadway New York, N.Y. 10006 RE: The tariff classification of a 3-D Childrens Picture Book from China Dear Mr. Navedo: In your letter dated August 6, 1999, on behalf of your client, Penguin Putnam, Inc., you requested a tariff classification ruling. A sample was provided, which will be retained for reference. It is a three-dimensional yellow plastic figure of a character entitled Little Miss Sunshine. The figure is made of 17 plastic discs, of various sizes, bound together with a textile strip at the back. It is a free-standing figure, with feet, braided hair with ribbons, hands, and a face painted on the edges of some of the discs. All in all, the figure is amusing in appearance, and probably has a certain “play” value. Nevertheless, each of the plastic discs comprises two pages of a printed book, one page printed with text, and the other page printed with an illustration. Taken together the discs tell a complete detailed story, and are intended to be read by a child, as a book. The name of this book is “Little Miss Sunshine”. It stands 5 inches high, and measures, from outstretched hand to outstretched hand about 5 ½ inches wide. The applicable subheading for the book described will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books: Other (than certain enumerated kinds): Hardbound 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division