The tariff classification of a day planner and books from China
Issued March 20, 2020 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4901.99.0093, 9903.88.15, 9903.88.03, 4820.10.4000, 4901.99.0092
Product description
One day planner and four books are under consideration. Item 1, the “Pastoral Desk Diary,” is a hard cover, spiral-bound day planner divided into months and days with space to record upcoming appointments etc. As a feature on some pages, Bible citations are listed along the page edge or small sections at the bottom of the page are reserved for recording worship attendance and offering totals. Occasional additional pages provide information about Christian observances, such as Lent and Christmas. Item 2, “Where do Babies Come From?,” is a softcover glue-bound book containing 18 pages. Item 3, “How to Talk Confidently with Your Child about Sex,” is a softcover glue-bound book containing 92 pages. Item 4, “Love, Sex and God,” is a softcover glue-bound book containing 71 pages. Item 5, “How Are You Changing,” is a softcover, glue-bound book containing 35 pages.
CBP rationale
The applicable subheading for the “Pastoral Desk Diary,” which is primarily a day planner, will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Other. The applicable subheading for Items 2 and 5 will be 4901.99.0092, HTSUS, which provides for “Printed books…Other: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The applicable subheading for Items 3 and 4 will be 4901.99.0093, HTSUS, which provides for “Printed books…Other: Other: Other: Other: Other: Containing 49 or more pages each (excluding covers).
Full text
N310081 March 20, 2020 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4820.10.4000; 4901.99.0092; 4901.99.0093; 9903.88.03; 9903.88.15 Ms. Amy Rice Northpoint Logistics 4825 NW 41st Street Riverside, Missouri 64150 RE: The tariff classification of a day planner and books from China Dear Ms. Rice: In your letter, dated February 24, 2020, you requested a tariff classification ruling on behalf of your client, Concordia Publishing House. Samples were submitted for our review and will be returned, per your request. One day planner and four books are under consideration. Item 1, the “Pastoral Desk Diary,” is a hard cover, spiral-bound day planner divided into months and days with space to record upcoming appointments etc. As a feature on some pages, Bible citations are listed along the page edge or small sections at the bottom of the page are reserved for recording worship attendance and offering totals. Occasional additional pages provide information about Christian observances, such as Lent and Christmas. Item 2, “Where do Babies Come From?,” is a softcover glue-bound book containing 18 pages. Item 3, “How to Talk Confidently with Your Child about Sex,” is a softcover glue-bound book containing 92 pages. Item 4, “Love, Sex and God,” is a softcover glue-bound book containing 71 pages. Item 5, “How Are You Changing,” is a softcover, glue-bound book containing 35 pages. The applicable subheading for the “Pastoral Desk Diary,” which is primarily a day planner, will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Other.” The rate of duty will be Free. The applicable subheading for Items 2 and 5 will be 4901.99.0092, HTSUS, which provides for “Printed books…Other: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers).” The rate of duty will be Free. The applicable subheading for Items 3 and 4 will be 4901.99.0093, HTSUS, which provides for “Printed books…Other: Other: Other: Other: Other: Containing 49 or more pages each (excluding covers).” 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 4820.10.4000, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4820.10.4000, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4901.99.0092 and 4901.99.0093, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheadings 4901.99.0092 or 4901.99.0093, 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 the ruling, contact National Import Specialist Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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