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The tariff classification of a science experiment lab book from China
Issued November 19, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N129578 (November 19, 2010)
Tariff classification
HTS codes: 4901.99.0070
Headings: 4901
Product description
The ruling was requested on a book entitled, “Super Science Lab Bright Ideas”. You submitted a sample for our examination which will be returned as you requested. The hard cover book contains forty six pages featuring twenty science experiments involving light and electricity. The front cover of the book has a plastic, see-thru opening which encases four light emitting diode (LED) bulbs (red, green, yellow, and clear) and two plastic coated wires for use with some of the listed experiments. The pages outline the necessary supplies and step-by-step instructions to perform the experiments. There are several interesting facts and a “How does it work?” section on each page to explain the process of each experiment. A glossary page is included at the back of the book. The book is designed for children ages eight years old and up.
CBP rationale
The applicable subheading for the science experiment lab book will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed hardbound books.
Full text
N129578 November 19, 2010 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Mr. Jeffrey Carlson Penguin Group (USA) 405 Murray Hill Parkway E. Rutherford, NJ 07073 RE: The tariff classification of a science experiment lab book from China Dear Mr. Carlson: In your letter dated October 26, 2010, you requested a tariff classification ruling. The ruling was requested on a book entitled, “Super Science Lab Bright Ideas”. You submitted a sample for our examination which will be returned as you requested. The hard cover book contains forty six pages featuring twenty science experiments involving light and electricity. The front cover of the book has a plastic, see-thru opening which encases four light emitting diode (LED) bulbs (red, green, yellow, and clear) and two plastic coated wires for use with some of the listed experiments. The pages outline the necessary supplies and step-by-step instructions to perform the experiments. There are several interesting facts and a “How does it work?” section on each page to explain the process of each experiment. A glossary page is included at the back of the book. The book is designed for children ages eight years old and up. The applicable subheading for the science experiment lab book will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed hardbound 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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