The tariff classification of children’s vinyl books and accessories from China

N059819 May 29, 2009 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Harriet Ziefert C. H. Powell Company 1263 N. Wood Dale Road Wood Dale, IL 60191 RE: The tariff classification of children’s vinyl books and accessories from China Dear Ms. Ziefert: In your letter dated May 5, 2009, you requested a tariff classification ruling. You submitted two samples designated as “Mealtime book and bib” and “Bathtime book and puppets” for our examination which will be returned to you as requested. They are soft vinyl children’s books entitled “Hungry Friends” and “Bath Party!” which are packaged with a PEVA bib and PEVA puppets, respectively. The soft vinyl books measure approximately six inches square. The leaves are composed of a non-toxic, printed vinyl over a thin layer of padding and attached to a plastic spine. Each book combines short captions with a series of color pictures to convey a storyline. The primary use of the soft vinyl books seems to be in a role as a printed book designed to engage the interest of a young child. You state in your letter that the books and accessories are made of PEVA and packaged together in a PVC carry case. The first story, “Hungry Friends” consists of six pages, including covers, and contains a PEVA bib. The child is able to wear the bib during mealtime and connects the concept of eating from the pictures and words in the story. The book depicts several animals along with a caption for each animal such as, “Lamb’s hungry.” “Let’s feed the lamb.” or Tiger’s hungry.” “Let’s feed the tiger.” The end of the story ties the child to the book with the questions, “Are you hungry?” and “What would you like to eat?” The second book, “Bath Party!” consists of six pages, including covers, and contains two PEVA hand-puppets, one parent sized and one child sized puppet. The hand-puppets depict the frog character in the story. The narrative includes various activities of animals that live in water and encourages the reader to go in the water and take a bath. The puppets are used to relate the child to the narrative story of getting wet and bathing. For tariff classification purposes, the items will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the books. The applicable subheading for the children’s 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. 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 National Commodity Specialist Division