CLA-2-95:OT:RR:NC:N4:424
Sonia Serrato Canchola
Half Price Books, Records, Magazines, Inc.
Texas Bookman
2700 Lone Star Drive
Dallas, TX 75212
RE: The tariff classification of a story book, a crossword book and a sudoku book from China
Dear Ms. Serrato Canchola:
In your letter dated January 8, 2026, you requested a tariff classification ruling.
Samples of a story book, a crossword book and a sudoku book were received with your inquiry.
The first item is the “Whodunit Puzzles” paperback book, item number 10297645. It measures
approximately 6.6” x 7.6” and contains 256 pages of printed text and illustrations. The book consists of short
mystery themed passages and a question at the end of each passage with the answers at the end of the book.
The second item is the “Crosswords, The Christmas Collection” paperback puzzle book, item number
10300640. It measures approximately 6” x 8” and has 208 pages. A crossword puzzle is a word game
played on a grid, composed of white and black squares. The goal is to fill the white squares with letters,
forming words or phrases, by solving clues that lead to the answers.
The third item is the “Sudoku, The Christmas Collection” paperback puzzle book, item number 10300641. It
measures approximately 6” x 8” and has 208 pages. Sudoku is a logic-based, number-placement puzzle
played on a 9 square by 9 square grid. This grid is divided into nine 3 by 3 square sub-grids called “boxes”
or “regions.” The goal is to fill the empty cells with digits from 1 to 9 so that each row, column, and box
contains every number exactly once. Each puzzle has one unique solution.
You suggest that the three books are classifiable under subheading 9503.00.0090, Harmonized Tariff
Schedule of the United States (HTSUS). We agree in part.
The applicable subheading for the “Whodunit Puzzles” paperback book, item number 10297645, will be
4901.99.0093, 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 the “Crosswords, The Christmas Collection,” item number 10300640, and the
“Sudoku, The Christmas Collection,” item number 10300641, paperback puzzle books, will be 9503.00.0090,
HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other
toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be Free.
The 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 and Border Protection
Regulations (19 C.F.R. 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, please contact
National Import Specialist Irene Tsiavos at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division