The tariff classification of a coloring book set from China

N163940 May 13, 2011 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Mr. Nicholas M. Cousino Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Bldg. M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of a coloring book set from China Dear Mr. Cousino: In your letter dated May 4, 2011, you requested a tariff classification ruling on behalf of your client, Scholastic Inc. The ruling was requested on Item No 321864, “Design Art Eternal, Designs to Color Forever”. You submitted a sample for our examination which will be returned to you as requested. The item is a bound, soft cover book which contains sixty-four pages of printed, black and white design patterns and measures approximately 9 inches x 11 inches. The activity book includes six color pencils in a clamshell blister pack affixed to the front cover. The coloring book and pencils are designed for ages 7 years old and up. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1 and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied in the order of their appearance. With reference to General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTS), we find that this article is a composite good or set whose essential character derives from the printed book. The applicable subheading for the coloring book set will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children’s picture, drawing or coloring book. 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/. We note that the outside of the lower back cover of the book is marked: "Printed and assembled in China” and “Colored Pencils made in Taiwan." However, the marking on the title page reads: "Published by Tangerine Press and Associated of Scholastic Inc. New York, NY 10012.” With respect to imported books, when the title page, or other pages carrying publication and copyright information, bear the names of countries and localities other than the country of origin, an additional requirement affecting the location of country of origin marking is set forth in section 134.46, Customs Regulations (19 CFR 134.46). That section provides that when the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on the imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in", "Product of," or other words of similar meaning. The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser of an article as to the actual origin of the imported goods. In reference to the book you have included the words “Printed and Bound in China” on the title page. However, in the interest of full disclosure and clarity on the title page, it is suggested that “Colored Pencils made in Taiwan” also be shown there. The pencils may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us") You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov. 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 Albert Gamble at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division