The tariff classification of a children’s nutrition book from China

N321625 September 24, 2021 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0092; 9903.88.15 Andrew Bae K&G Customs Service, Inc. 900 E. Higgins Rd. Elk Grove Village, IL 60007 RE: The tariff classification of a children’s nutrition book from China Dear Mr. Bae: In your letter, dated September 17, 2021, you requested a tariff classification. Photos and product specifications were provided for our review. The subject merchandise is a spiral bound book, MyPlate Book Jr., which is designed to teach children the basics of nutrition. It contains 32 printed pages and measures approximately 7 inches by 6.5 inches. The book is divided into quadrants that are devoted to food categories: Vegetables, Fruits, Grains, and Protein. Each quadrant of the book opens separately to reveal foods that belong to the named group. For example, when you open the quadrant for “Fruits” the first page contains a narrative about blueberries, stating that the berries can be grown in many places throughout the United States, can be purchased frozen, that they make a great snack, and are good for your heart. The section on “Proteins” includes information about nuts, shellfish, etc. The book contains a minimum of illustrations. You propose classification in either heading 4903, Harmonized Tariff Schedule of the United States (HTSUS), which specifically provides for “children’s picture, drawing or coloring books” or alternatively in heading 4901, HTSUS, as a printed book, containing between 5 and 48 pages. First we will consider heading 4903, HTSUS. The book is clearly not a drawing or coloring book, but can it be considered a picture book? Chapter 49, Note 6 states that “For the purposes of heading 4903, the expression “children’s picture books” means books for children in which the pictures form the primary interest and the text is subsidiary.” This does not describe the MyPlate Book Jr. Rather, the MyPlate Book Jr. relies heavily on the text, while the pictures are subsidiary. Therefore, it does not meet the terms of heading 4903, HTSUS. We agree that the MyPLate Book Jr. is appropriately classified in heading 4901, HTSUS. The applicable subheading for the MyPlate Book Jr. will be 4901.99.0092, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: 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. 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 4901.99.0092, 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 4901.99.0092, 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