CLA-2-49:OT:RR:NC:4:434
Ms. Janet Ujfalusi
Customs Broker
16755 Von Karman Ave. Ste. 200
Irvine, CA 92606
RE: The tariff classification of a vegetarian cookbook printed in China
Dear Ms. Ujfalusi:
In your letter, dated February 4, 2020, you requested a tariff classification ruling on a cookbook from China on behalf of your client, Bhaktivedanta Book Trust. A sample was provided for our review.
The “Hare Krishna Book of Vegetarian Cooking” is a hardbound cookbook. It measures approximately 5” by 9” and contains 316 pages of recipes interspersed with occasional color photos of the finished food. Although you state that “Vegetarianism is an integral part of the Hare Krishna religious experience,” and the very first section of the book touches on, as you write, “the philosophical explanations of the benefits of following a spiritual vegetarian lifestyle,” the vast majority of the book is a traditional cookbook.
The applicable subheading for the vegetarian cookbook will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed books, brochures, leaflets and similar printed matter…: Other: Hardbound 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4901.99.0070, HTSUS, unless specifically excluded, are subject to an additional 7.5% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4901.99.0070, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
We note that the provided sample is not marked with the country of origin as required by CBP law and regulation. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. The words, “Printed in China” do appear on the sixth page inside the cookbook, but this does not constitute conspicuous, as it is not easy to find. The marking must appear on the outside of the book.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Permanently ink printing “Printed in China” on the outside of the book would be acceptable, as would a permanently applied sticker bearing these words.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division