The tariff classification of books from China

N308509 January 7, 2020 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Mr. Michael Skleney Pegasus Customs Broker 1100 Jorie Blvd. Ste. 240 Oak Brook, IL 60523 RE: The tariff classification of books from China Dear Mr. Skleney: In your letter, dated December 18, 2019, you requested a tariff classification ruling on behalf of your client, Cottage Door Press. Product descriptions and photos were submitted for our review. Three books are under consideration. Item 1, “Solo Para Chicos,” is a hard cover, spiral-bound book in Spanish with 96 pages bearing text and illustrations. The story content is for adolescents and addresses nutrition and the importance of exercise along with other topics relevant to a changing adolescent. Item 2, “365 Bedtime Stories and Rhymes,” is a hardbound, 384 page book containing stories aimed at children. Although many pages are illustrated, the illustrations are subordinate to the text. Item 3, “A Treasury to Read with Mommy,” is a hardbound, 192 page storybook containing such classic stories as “Goldilocks and the Three Bears” and “Chicken Little.” Although many pages are illustrated, the illustrations are subordinate to the text. The applicable subheading for the three books will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other: 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 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 4901.99.0070, 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 4901.99.0070, 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. We note that the book “Solo Para Chicos” is marked with its country of origin on the back cover in Spanish, “Impreso en China.” For compliance with U.S. marking laws (19 U.S.C. 1304), please mark the goods in English, “Printed in China” or “Made in China.” 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