CLA-2-49:OT:RR:NC:4:434
Christopher Gomez
Mattel, Inc.
333 Continental Blvd.
El Segundo, CA 90245
RE: The tariff classification of a children’s book from China
Dear Mr. Gomez:
In your letter, dated September 9, 2024, you requested a tariff classification ruling on a children’s book. Photos, including photos of interior pages, and a description of the book were submitted for our review.
The book under consideration, SKU JFJ24, is titled “Little People: Everyone, Everywhere.” The book is a hardcover board book, containing 12 illustrated pages. The book’s text relates a poem celebrating diversity that “explores the simple joys that connect us all.” The poem starts on page one and continues, a few lines per page, to the last page. Color illustrations roughly mirror the poem’s words. For example, one page contains the lines, “Everyone, everywhere between mountains and seas, likes a warm, cozy blanket and a cool blowing breeze.” The picture on the same page depicts three children enjoying a picnic in the mountains.
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) address heading 4903, stating that books, “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.
We find that the poem contained in “Little People: Everyone, Everywhere” can stand alone, even without the pictures, and it is the main draw of the book. The text is not subsidiary to the pictures. Rather, the pictures are subsidiary to the poem and help brighten the experience of reading it. Therefore, the books do not qualify as “picture books” of heading 4903, HTSUS, but are classified with the books of heading 4901, HTSUS. For reference, New York ruling N340790, dated June 21, 2024, classifies similar children’s books with illustrated poems in heading 4901, HTSUS.
The applicable subheading for SKU JFJ24, “Little People: Everyone, Everywhere,” will be 4901.99.0070, HTSUS, which provides for “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Hardbound 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 4901.99.0070, 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.
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 CFR 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