The tariff classification of a children’s book from China
Issued May 1, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
You submitted a sample of a book titled, “Is a Shark a Fish?” which will be returned to you as requested. The book measures approximately 8½” x 8” and is geared toward ages three through six. It contains illustrations and captions to help young readers differentiate between several types of sea creatures such as dolphins, turtles, sharks and crabs that live underwater. The book encourages young readers to ask questions and draw conclusions relating to science and nature. At the end of the book there is a fold-out page with photographs and an additional page with amazing fish facts.
CBP rationale
The applicable subheading for the children’s book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children’s picture, drawing or coloring books.
Full text
N025929 May 1, 2008 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Ms. Marianella Tomasio Innovative Kids 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of a children’s book from China Dear Ms. Tomasio: In your letter dated March 27, 2008, you requested a tariff classification ruling. You submitted a sample of a book titled, “Is a Shark a Fish?” which will be returned to you as requested. The book measures approximately 8½” x 8” and is geared toward ages three through six. It contains illustrations and captions to help young readers differentiate between several types of sea creatures such as dolphins, turtles, sharks and crabs that live underwater. The book encourages young readers to ask questions and draw conclusions relating to science and nature. At the end of the book there is a fold-out page with photographs and an additional page with amazing fish facts. The applicable subheading for the children’s book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 HTSUS 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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