CLA-2-49:OT:RR:NC:4:434
Kristen Heath
HYC Logistics
2600 Thousand Oaks Blvd.
Memphis, TN 38118
RE: The tariff classification of a nursing textbook from China
Dear Ms. Heath:
In your letter, dated May 19, 2025, you requested a tariff classification ruling on behalf of your client, Nurse
Well Versed. Photos and a description of the item were submitted for our review.
The item under consideration is a nursing textbook entitled, “Nursing School Success Bundle.” It is a
softcover, spiral bound book for nursing students. It comes packaged in a cardboard box.
The applicable subheading for the textbooks will be 4901.99.0010, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for “Printed books, brochures, leaflets and similar printed matter, whether
or not in single sheets: Other: Other: Textbooks.” The column one, general rate of duty will be Free.
The box in which it is packaged need not be broken out and classified separately. Tariff classification is
governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of
special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The
GRIs and the Additional U.S. Rules of Interpretation as well as section and chapter notes are part of the
HTSUS and are to be considered statutory provision of law for all purposes. GRI 5(b) states that “Subject to
the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein
shall be classified with the goods if they are of a kind normally used for packing such goods…”
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 subheading 4901.99.0010, HTSUS, constitute “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. At the time of
entry, you must report the applicable Chapter 99 heading, 9903.01.22, in addition
to subheadings 4901.99.0010, HTSUS, listed above.
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. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 10 percent at this time. Products from
all other countries will be subject to an additional 10 percent ad valorem rate of duty. Your product falls
within an excepted subheading. At the time of entry, you must report the Chapter 99 headings applicable to
your product classification, 9903.01.31 and 9903.01.32, in addition to subheading 4901.99.0010, HTSUS,
listed above.
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 4901.99.0010, 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