The tariff classification of an adult coloring book with colored pencils from China.
Issued November 15, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4901.99.0060
Headings: 4901
Product description
A product description and photos were submitted for review. The item under consideration is a coloring book/sketch book packaged together with twelve colored pencils.
CBP rationale
The applicable subheading for the coloring book and pencil set will be 4901.99.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Art and pictorial books: Valued under $5 each.
Full text
N291587 November 15, 2017 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0060 Nana Prasongkit Logomark Inc. 1201 Bell Ave. Tustin, CA 92780 RE: The tariff classification of an adult coloring book with colored pencils from China. Dear Miss Prasongkit: In your letter, dated October 27, 2017, you requested a tariff classification ruling. A product description and photos were submitted for review. The item under consideration is a coloring book/sketch book packaged together with twelve colored pencils. You state that it will be marketed to adults. The book measures approximately 6” by 8” and includes 50 pages total, the first 10 featuring very intricate designs for coloring. The remaining 40 pages are blank for writing or drawing. The colored pencils are held in place by individual elastic loops inside the front cover of the tri-fold cardboard covers. The coloring book with colored pencils meets the definition of a set, as provided for in Explanatory Note X to General Rule of Interpretation (GRI) 3(b). The book imparts the essential character. The applicable subheading for the coloring book and pencil set will be 4901.99.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Art and pictorial books: Valued under $5 each. 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 the World Wide Web at https://hts.usitc.gov/current. The colored pencils may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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