CLA-2-49:OT:RR:NC:5:130
Ms. Sonia Serrato Canchola Half Price Books, Records, Magazines 2700 Lone Star Drive Dallas, TX 75212 RE: The tariff classification of children’s books from China Dear Ms. Serrato Canchola: In your letter, dated September 11, 2025, you requested a binding tariff classification ruling on multiple children’s books. Product information and photos were submitted for our review. The first book is Item 10279626, “Monkey Plays (Cuddly Friends) Crinkle Cloth”. The book is made with soft textile pages that cover a thin layer of padding. The pages are printed with illustrations and the phrases, “Monkey is happy,” “Monkey is funny,” “Monkey is sad,” and others. The second book is Item 10272944, “Unicorns (Jewel Art)”. This is a 46-page children’s book that includes games, puzzles, coloring pages, three sheets of stickers, and one sheet of plastic gem stickers. The book is hardcover and wirebound. The third book is Item 10278210, “First Words On The Farm (Play Felt Educational)”. This is a 10-page, hardcover children’s book. The book is packaged with illustrated felt pieces that the user places on illustrated pages to match the sentences printed on the facing page, for example, “The horse is eating apples,” or “The farmer is watering the tomatoes.” Each page is printed with four sentences. The fourth book is Item 10278212, “Let's Play Diggers (Magnetic Let's Play)”. This is a 10-page, hardcover book packaged with magnets shaped like images in the story. The book has a story and magnetic pages so that the magnets can be adhered to the book as the story is read. The applicable subheading for Item 10279626, “Monkey Plays (Cuddly Friends) Crinkle Cloth” will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children's picture, drawing or coloring books. The general rate of duty will be free.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Item 10278210, “First Words On The Farm (Play Felt Educational)” and Item 10278212, “Let's Play Diggers (Magnetic Let's Play)” are “goods put up in sets for retail sale”. They consist of books and magnets or felt pieces, which are classifiable in different headings. They are packaged together for retail sale. They are both designed to be played with while reading the books. In each case, the book imparts the essential character because the book guides play. The applicable subheading for Item 10278210, “First Words On The Farm (Play Felt Educational)” and Item 10278212, “Let's Play Diggers (Magnetic Let's Play)” 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 general rate of duty will be free. We do not have enough information to classify Item 10272944, “Unicorns (Jewel Art)”. If you submit another ruling request a sample will be required. 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 4903.00.0000 and 4901.99.0092, 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 subheading 9903.01.22, HTSUS. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.22, in addition to subheadings 4903.00.0000 and 4901.99.0092, 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 from China, Hong Kong, and Macau will be subject to an additional 10 percent ad valorem rate of duty. As noted, subheadings 4903.00.0000 and 4901.99.0092, HTSUS, fall within an excepted subheading, as they constitute “informational materials”. At the time of entry, you must report the Chapter 99 subheading applicable to your product classification, 9903.01.31, in addition to subheadings 4903.00.0000 and 4901.99.0092, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4903.00.0000 and 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 4903.00.0000 and 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 tariffs and additional duties cited above are current as of this ruling’s issuance. 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. 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 Laurel Duvall at [email protected].
Sincerely,
(for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division