The tariff classification of Bible tabs from China

N306922 November 13, 2019 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Anita Salazar C.H. Powell Company 830 Dillon Drive Wood Dale, IL 60191 RE: The tariff classification of Bible tabs from China Dear Ms. Salazar: In your letter, dated October 15, 2019, you requested a tariff classification ruling on behalf of your client, Hachette Book Group. Samples of the items were provided for our review. The “Bible tabs” under consideration are small, printed, self-adhesive tabs designed to mark specific sections of the Bible to aid in reference. For example, the tabs are printed with the names of books of the Bible or scripture passages. The tabs are constructed of paper, which bears the printing, covered with clear plastic. Each retail package contains 87 individual tabs. The applicable subheading for the printed Bible tabs will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including printed pictures, designs and photographs: Other: Other: Other: Other.” 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.99.8000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4811.99.8000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 this ruling, please contact National Import Specialist Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division