The tariff classification of flashcards from China

N147287 February 25, 2011 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Mr. Ken Ayoub Innovative Kids 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of flashcards from China Dear Mr. Ayoub: In your letter dated February 2, 2011, you requested a tariff classification ruling. The ruling was requested on an item identified as “Now I’m Reading Flashcards - Slide, See & Say 50 Consonant Blend Words!” A sample of the flashcards was submitted for our examination and will be returned to you as requested. You state in your letter the flashcards are part of the “Now I’m Reading! Flashcards Series” which also includes the “Short Vowel Words!” set, but this set was not received by our office for examination. The product consists of fifty printed flashcards and a paperboard slider that is to be used in conjunction with the flashcards. The flashcards are lithographically printed on both sides with a word and a picture icon to represent each letter of the word. The paperboard slider is a flat, printed cardboard box which measures approximately 7 1/2” (w) x 3/16” (d) x 4 1/4” (h). The paperboard slider has an open window on the top panel, a pocket opening on the back panel and one open side end that incorporates a unique slider (a pull card mechanism). The unique slider moves to reveal the flashcard behind the open window when the card is inserted into the pocket on the back of the card. The flashcards are for use with children ages 3 years old and up. The applicable subheading for the flashcards will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. 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 the National Import Specialist at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division