CLA-2:49:OT:RR:NC:4:434
Shirley Moore
Lisa Ragan Customs Brokers
347 W. Taylor St. Suite A
Girrin, GA 30223
RE: The tariff classification of children’s books from China
Dear Ms. Moore:
In your letter, dated April 22, 2025, you requested a tariff classification ruling on behalf of your client, China
Sprout Inc., for three specific children’s books. Photos of the covers and interior pages as well as additional
descriptive information were provided for our review.
Item BSE075 is a hard cover book for children in Chinese. The translated title of the book reveals it to be the
popular children’s book, “The Very Hungry Caterpillar.” It contains 24 pages and measures 8.55” x 11.95”.
The book describes the journey of a caterpillar from egg, to caterpillar, to cocoon, to butterfly. While he is a
caterpillar, he ravenously eats various fruits and other foods, which results in holes in the book pages to
represent his eating. The story is in the form of a continuous narrative accompanied by illustrations.
Item BSB193 is a hard cover book for children in Chinese. The translated title of the book reveals it to be the
popular children’s book, “Brown Bear, Brown Bear, What Do You See?” The book contains 24 pages and
measures 11” x 8.5”. On each page is an illustration with simple text, for example, a picture of a bear, with
the words “Brown bear, brown bear, what do you see?” And on the facing page, “I see a red bird looking at
me.” The next page bears a picture of a red bird, with the words, “Red bird, red bird, what do you see?” On
the facing page, “I see a yellow duck looking at me.” The book progresses in turn with pictures of various
animals and people and the same simple rhyming scheme. There is no particular plot. Rather, the text on
each page simply relates to the illustration on that page.
Item BLC1047 is a soft cover book for children in Chinese. The translated title is “Know All About Science
Around You: The Secrets of Nature and Astronomy.” The book contains 30 illustrated pages and measures
10” x 10”. The book is intended to expand a child’s knowledge and stimulate their interest in exploring the
world. For example, a section on dinosaurs explains that a certain dinosaur was an herbivore with a long
neck for reaching leaves high in a tree and had a long tail to drive away enemies.
You propose classification in either heading 4901, Harmonized Tariff Schedule of the United States
(HTSUS) or 4903, HTSUS. Heading 4901, HTSUS, provides for books more broadly, whereas Heading
4903, HTSUS, provides specifically for, “Children’s picture, drawing or coloring books.” It should be noted
that not all children’s books are classifiable in heading 4903, HTSUS, only the specific subset listed in that
heading language.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official
interpretation of the Harmonized System at the international level. While neither legally binding nor
dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally
indicative of the proper interpretation of these headings. The ENs for heading 4903, HTSUS, which provides
for “Children’s picture, drawing or coloring books,” state 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.”
“The Very Hungry Caterpillar” is written in the form of a continuous narrative. It has a plotline that
advances the story from egg, through each stage of development, to last stage of butterfly. It is therefore
more appropriate in heading 4901, HTSUS. We reference existing New York ruling N318096 that classified
a similar children’s book.
The applicable subheading for Item BSE075, “The Very Hungry Caterpillar,” 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: Other: Hardbound books. The column one, general rate of duty will be
Free.
The applicable subheading for Item BSB193, “Brown Bear, Brown Bear, What Do You See,” 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.
The applicable subheading for Item BLC1047,“Know All About Science Around You: The Secrets of Nature
and Astronomy,” 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 not more than 48 pages each (excluding covers). 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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. Merchandise classifiable under subheadings 4901.99.0070, 4901.99.0092, and 4903.00.0000,
HTSUS, constitutes “any information or informational materials” encompassed by 50 U.S.C. § 1702(b)(3).
Accordingly, such merchandise is exempt from additional duties under Executive Order 14195 pursuant to
heading 9903.01.22, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Regarding articles the product of China
and Hong Kong that are “informational materials,” including goods classifiable in Chapter 49, HTSUS, such
merchandise is exempt from additional duties under Executive Order 14257 pursuant to heading 9903.01.31,
HTSUS. The books are also exempt by virtue of inclusion in Annex II to Executive Order 14257, under
9903.01.32, HTSUS.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 4901.99.0070 or 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 subheadings 4901.99.0070 or 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 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