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The tariff classification of a children’s book from China
Issued May 5, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N025930 (May 5, 2008)
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
You submitted a sample of a children’s book titled, “I Love You, Little One”, A Story Photo Book which will be returned to you as requested. The book is a twelve page book bound between paperboard covers that measures approximately 7” x 7”. It is designed for children between the ages of birth to three years old. The spine is covered with a felt trim and adorned with two white decorative ribbons. The pages contain illustrations and short rhymes about measuring the love between a parent and child. The front cover, as well as the top of each page, incorporates an opening that allows the owner to slip a photo into place creating a treasured keepsake.
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 and coloring books.
Full text
N025930 May 5, 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 children’s book titled, “I Love You, Little One”, A Story Photo Book which will be returned to you as requested. The book is a twelve page book bound between paperboard covers that measures approximately 7” x 7”. It is designed for children between the ages of birth to three years old. The spine is covered with a felt trim and adorned with two white decorative ribbons. The pages contain illustrations and short rhymes about measuring the love between a parent and child. The front cover, as well as the top of each page, incorporates an opening that allows the owner to slip a photo into place creating a treasured keepsake. 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 and 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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