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 a children’s picture book from China.
Issued December 30, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L89520 (December 30, 2005)
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
The 7” x 7” book consists of several bound paperboard leaves printed with drawings captioned with questions such as “Who is hiding behind the chair?” “Who is hiding in the house?” etc. Flaps on opposite pages can be lifted up to reveal answers in the form of additional captioned pictures (e.g., “daddy,” “baby,” etc.). If desired, family photos may be inserted behind the flaps to personalize the book.
CBP rationale
The applicable subheading for the “Peek-a-Boo!” book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children’s picture, drawing or coloring books.
Full text
NY L89520 December 30, 2005 CLA-2-49:RR:NC:SP:234 L89520 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Dawne G. Powers Innovative Kids 18 Ann Street Norwalk, CT 06854 RE: The tariff classification of a children’s picture book from China. Dear Ms. Powers: In your letter dated December 13, 2005, you requested a tariff classification ruling. A sample of a children’s picture book entitled “Peek-a-Boo!” was submitted and is being returned to you as requested. The 7” x 7” book consists of several bound paperboard leaves printed with drawings captioned with questions such as “Who is hiding behind the chair?” “Who is hiding in the house?” etc. Flaps on opposite pages can be lifted up to reveal answers in the form of additional captioned pictures (e.g., “daddy,” “baby,” etc.). If desired, family photos may be inserted behind the flaps to personalize the book. The applicable subheading for the “Peek-a-Boo!” book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children’s picture, drawing or coloring books. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 children’s soft 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 books from China
The tariff classification of a drawing activity kit from China
The tariff classification of children’s books from China
The tariff classification of children’s books from China
The tariff classification of coloring books with crayons from China
The tariff classification of coloring books from Malaysia
The tariff classification of coloring kits from China
Follow L89520
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.