The tariff classification of "The Grumpy Caterpillar" book from China

N318096 March 12, 2021 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0070; 9903.88.15 Helen Fitzgerald Ava Bear Books 626 Wilshire Boulevard Los Angeles, California 90017 RE: The tariff classification of "The Grumpy Caterpillar" book from China Dear Ms. Fitzgerald: In your letter, dated March 4, 2021, you requested a tariff classification. Photos and product specifications were provided for our review. The subject merchandise is a board bound book, entitled "The Grumpy Caterpillar". The book contains 24 printed pages and measures approximately 6 inches by 7 inches. “The Grumpy Caterpillar” tells the story of a caterpillar who turns into a beautiful butterfly. The story is in the form of a continuous narrative accompanied by illustrations. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. Considering heading 4903, which provides for “Children’s picture, drawing or coloring books,” the ENs state that books, “even profusely illustrated, written in the form of continuous narratives with illustrations of selected episodes are excluded. These fall in heading 49.01." Therefore, the applicable subheading for the "The Grumpy Caterpillar" book will be 4901.99.0070, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Hardbound books. The rate of duty will be Free. 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 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 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. 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