CLA-2-49:OT:RR:NC:4:434
Christopher Gomez
Mattel, Inc.
333 Continental Blvd.
El Segundo, CA 90245
RE: The tariff classification of children’s books from China
Dear Mr. Gomez:
In your letter, dated August 31, 2024, you requested a tariff classification ruling on three books for children. Photos and a description of each book were submitted for our review.
The first book, SKU JFX32, is titled “Barbie: You Can Be a Teacher.” The book is softcover, measures 8” x 8”, and contains 32 illustrated pages. Two pages of theme-related stickers are also included. The book describes how Malibu and Brooklyn, two Barbies, volunteer at the elementary school of Malibu’s younger sister where they learn more about the role of a teacher. For example, when the teacher sits the kids down to play activities, she explains, “Busy finger activities develop a child’s fine motor skills and are a great way to start the day.” Although the book is heavily illustrated, it does involve a storyline that runs through the book, and the illustrations alone could not tell the story without the accompanying text.
The second book, SKU JFX34, is titled “Hot Wheels Let’s Race: Attack of the Giant Octopus.” The book is softcover, measures 8” x 8”, and contains 24 illustrated pages. A page of theme-related stickers is also included. The book tells the story of the opening of the new Hot Wheels Ultimate Car Wash that is attacked by a giant, rampaging octopus. Each page contains text that moves the story forward along with accompanying illustrations. Ultimately the children prevail, saving the car wash.
The third book, SKU JFX35, is titled “Ready, Set, Race.” It is a board book that measures 9” x 8” and contains 14 pages. Each page showcases photos of several silly or sporty Hot Wheels toy cars, such as the “Donut Drifter” that looks like a cherry-topped donut on wheels. The pages contain very little text besides a header at the top of the page and the name of the vehicle under it. There is no continuous storyline. The photos of the Hot Wheels toys are not subsidiary to the text but are the main attraction.
When classifying such books within Chapter 49, Harmonized Tariff Schedule of the United States (HTSUS), which covers printed articles, we consider heading 4903, which provides for “Children’s picture, drawing or coloring books.” The books under consideration are not drawing or coloring books, so we are left considering whether they are children’s “picture” books. Note 6 to Chapter 49 states, “For the purposes of heading 4903, the expression “children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.” Further, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) state that the books of heading 4903, “…even profusely illustrated, written in the form of continuous narratives with illustrations of selected episodes are excluded. These fall in heading 49.01." Heading 4901 provides for all manner of books that are not children’s picture, drawing or coloring books.
“Barbie: You Can Be a Teacher” and “Hot Wheels Let’s Race: Attack of the Giant Octopus” contain continuous storylines that can be supported even without the pictures. Therefore, the text is not subsidiary to the pictures. The books are not “picture books” of heading 4903, HTSUS. Rather, they are classified with the books of heading 4901, HTSUS. Note that the stickers in the books are classified with the books as a set, General Rule of Interpretation 3(b) cited.
The applicable subheading for SKU JFX32, “Barbie: You Can Be a Teacher,” and SKU JFX34, “Hot Wheels Let’s Race: Attack of the Giant Octopus” will be 4901.99.0092, HTSUS, which provides for “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Other: Containing 5 or more pages each, but no more than 48 pages each (excluding covers).” The column one, general rate of duty will be Free.
“Ready, Set, Race,” SKU JFX35, does not contain a storyline. Rather, the minimal text is subsidiary to the photos of the Hot Wheels cars. It qualifies as a children’s picture book.
The applicable subheading for SKU JFX35, “Ready, Set, Race!” will be 4903.00.0000, HTSUS, which provides for “Children’s picture, drawing or coloring books.” The column one, general 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 4901.99.0092, 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 4901.99.0092, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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