The tariff classification of two children’s books from China

N306390 October 21, 2019 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0040 Ms. Jamie Lane CBC Group 5226 S. 31st Place Phoenix, AZ 85040 RE: The tariff classification of two children’s books from China Dear Ms. Lane: In your letter, dated September 24, 2019, you requested a tariff classification ruling on two books. Samples were provided for our review and will be returned, per your request. “My Guardian Angel” and “Lives of the Saints” are hardbound books geared to children. “My Guardian Angel” contains 16 pages of text and illustrations describing how the child’s guardian angel walks with the child to guide, protect and provide moral lessons. “Lives of Saints” contains 128 pages of text and illustrations. It tells the stories of 60 Catholic saints and provides a prayer for each. The text is not subordinate to the illustrations in either book. The applicable subheading for the books will be 4901.99.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed books, brochures, leaflets and similar printed matter…: Other: Other: Other: Bibles, testaments, prayer books and other religious 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 the World Wide Web at https://hts.usitc.gov/current. 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