The tariff classification of books from China

N319594 June 1, 2021 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0070; 9903.88.15 Mr. Gil Vizconde Knock Knock, LLC 6700 S. Centinela Ave. Floor 1 Los Angeles, CA 90230 RE: The tariff classification of books from China Dear Mr. Vizconde: In your letter, dated May 21, 2021, you requested a tariff classification ruling. A detailed description and photos were provided for review. Item #50061is a series of books categorized as “Fill-in-the-love.” In the series are individual books titled “What I Love About Mom,” “What I Love About Us,” “Why I’m Crushing on You,” etc. Each hardcover book measures 4.5” x 3.25” and contains 112 pages. Each page has a sentence with a blank for the purchaser to fill in, such as, “You have the greatest taste in (blank),” and “I’m kind of obsessed with your (blank).” After completing the pages, the purchaser may choose to gift the book to the appropriate recipient. The applicable subheading for the books will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed books…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 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, including information on exclusions and their effective dates, 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