CLA-2-49:OT:RR:NC:5:130
Ms. Susanne Cook, Esq.
Dentons Cohen & Grigsby, PC
625 Liberty Ave.
Pittsburgh, PA 15222
RE: The tariff classification of adult’s and children’s books from China
Dear Ms. Cook:
In your letter, dated September 17, 2025, you requested a binding tariff classification ruling on behalf of your
client, Book Depot, Inc. The request was for the classification of multiple children’s and adult books.
Product information and photos were submitted for our review.
The first book is Homer’s The Iliad. The book contains 320 pages of printed text and has a flexible,
manmade cover.
The second book is a children’s printed board book entitled “My First Vehicles”. The book is 10 pages and
includes sensory illustrations (the illustrations are raised). The book has no plot or continuous narrative; it
only shows the name of the vehicle (airplane, car, etc.) and an illustration of the vehicle.
The third book is entitled “Super Dweeb and the Pencil of Destiny”. It is a young reader’s book printed with
64 pages of text and illustrations. The book is a paperback.
The fourth book is a children’s book entitled “It’s More Fun with Two”. The book contains 32 printed pages
and is hardcover. It tells a story and is accompanied by illustrations.
The fifth book is a children’s book entitled “Farm”. It is a printed board book with 10 pages and has a
built-in, battery-operated sound component. On each page, an animal is identified and the sound that it
makes. The text is accompanied by illustrations.
The applicable subheading for “The Iliad” and “Super Dweeb and the Pencil of Destiny” will be
4901.99.0093, 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: Other: Other:
Other: Containing 49 or more pages each (excluding covers). The general rate of duty will be free.
The applicable subheading for “My First Vehicles” and “Farm” will be 4903.00.0000, HTSUS, which
provides for Children's picture, drawing or coloring books. The general rate of duty will be free.
The applicable subheading for “It’s More Fun with Two” 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.
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 4901.99.0093, 4903.00.0000, and 4901.99.0070,
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 4901.99.0093, 4903.00.0000, and 4901.99.0070, 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
4901.99.0093, 4903.00.0000, and 4901.99.0070, 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 4901.99.0093,
4903.00.0000, and 4901.99.0070, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 4901.99.0093, 4903.00.0000, and 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 subheadings 4901.99.0093, 4903.00.0000, and
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 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