10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of children’s books from China.
Issued April 26, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I80520 (April 26, 2002)
Tariff classification
HTS codes: 4901.99.0070
Headings: 4901
Product description
Both are said to be part of a line of books known as the “magic color slide” series. Each book consists of a number of paperboard pages permanently bound between rigid paperboard covers. The pages are printed with the text (accompanied by illustrations) of a story for children aged 3 to 7. The back cover of each book also incorporates a special “color board,” which can be viewed through cutouts provided in all of the pages. In conjunction with the cutouts, the “color board” enables the reader to choose or change the apparent color of certain characters or objects in the story by manipulating three overlapping, tinted plastic “slides.”
CBP rationale
The applicable subheading for the books will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed hardbound books.
Full text
NY I80520 April 26, 2002 CLA-2-49:RR:NC:SP:234 I80520 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Ms. Jean Hillan Innovative Kids 18 Ann Street Norwalk, CT 06854 RE: The tariff classification of children’s books from China. Dear Ms. Hillan: In your letter dated April 10, 2002, you requested a tariff classification ruling. Two sample children’s books, entitled “The Magic Rain” and “The Wizard Who Loved Black,” respectively, were submitted and are being returned to you as requested. Both are said to be part of a line of books known as the “magic color slide” series. Each book consists of a number of paperboard pages permanently bound between rigid paperboard covers. The pages are printed with the text (accompanied by illustrations) of a story for children aged 3 to 7. The back cover of each book also incorporates a special “color board,” which can be viewed through cutouts provided in all of the pages. In conjunction with the cutouts, the “color board” enables the reader to choose or change the apparent color of certain characters or objects in the story by manipulating three overlapping, tinted plastic “slides.” The applicable subheading for the books will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of hardcover books from China
The tariff classification of a hardcover book from China
The tariff classification of children’s books from China
The tariff classification of a book, notebook, printed trade material, envelopes, printed sketches, magnifying glass, bookmark, and a decorative non-corrugated paperboard box from China
The tariff classification of nursing school planning books from China
The tariff classification of children’s books from China
The tariff classification of adult’s and children’s books from China
The tariff classification of a book and plush toys from China and Vietnam.
The tariff classification of a book, a wall hanging, and plush toys from China and Vietnam.
The tariff classification of books from China
Follow I80520
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.