CLA-2-48: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 bookmarks from China
Dear Ms. Serrato Canchola:
In your letter, dated September 11, 2025, you requested a binding tariff classification ruling on two
bookmarks. Product information, photos, and a sample were submitted for our review.
The products under consideration are two bookmarks of different constructions. Item 2508147, “Artisan Art
Katsushika Hokusai: The Great Wave Vegan Leather Bookmark” (FT Code FTABM01) is a polyurethane
bookmark measuring approximately 6” x 1.75”. The bookmark is rectangular with rounded corners and has
a punched hole and a polyester ribbon looped through the hole. The bookmark is embossed to look like
leather. The second bookmark, Item 1904232, “Vincent Van Gogh: Café Terrace Bookmark” (FT Code
BKMK41), is a coated paperboard bookmark measuring 6”x1.75”. The bookmark is rectangular with
rounded corners and has a punched hole and a polyester ribbon looped through the hole. The bookmark is
lithographically design-printed and stamped with gold foil. It is printed on both sides.
The applicable subheading for Item 2508147, “Artisan Art Katsushika Hokusai: The Great Wave Vegan
Leather Bookmark” (FT Code FTABM01) will be 3926.10.0000, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901
to 3914: Office or school supplies. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for Item 1904232, “Vincent Van Gogh: Café Terrace Bookmark” (FT Code
BKMK41) will be 4823.90.6700, HTSUS, which provides for Other paper, paperboard, cellulose wadding
and webs of cellulose fibers, cut to size or shape; other articles of paper
pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper
or paperboard: Other. The general rate of duty will be free.
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. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.24, in addition
to subheadings 3926.10.0000 and 4823.90.6700, 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. At the time of entry, you must
report the Chapter 99 subheading applicable to your product classification, 9903.01.25, in addition to
subheadings 3926.10.0000 and 4823.90.6700, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 4823.90.6700, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in
addition to subheading 4823.90.6700, 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