The tariff classification of a pop-up shoe book from Thailand

N130093 November 18, 2010 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Mr. Jeffrey Carlson Penguin Group (USA) 405 Murray Hill Parkway East Rutherford, NJ 07073-2136 RE: The tariff classification of a pop-up shoe book from Thailand Dear Mr. Carlson: In your letter dated October 28, 2010 you requested a tariff classification ruling. A sample was submitted for review. It is a picture book titled “Lace Up! With pop-up shoe” The book is hard cover bound and has a shoe string as part of the front cover. The book has eleven pages made of paperboard. The purpose of the book is to teach a child to lace up and tie a shoe. Each page has different ways to lace a shoe. Different examples are demonstrated on each page using different matching games. The front cover has a built in shoe of paperboard that needs to be laced up. The child can practice lacing it several different ways using the shoestring attached to the front cover and using the examples taught in the book. The sample will be returned as requested. The applicable subheading for the pop-up shoe book will be 4901.99.0070 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other hardbound books not enumerated. 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 A. Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division