The tariff classification of an adult comic book from Taiwan

N323006 December 13, 2021 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0093 Samantha Amborn Printlore LLC. 4539 N. Knox Ave.  Chicago, IL 60630 RE: The tariff classification of an adult comic book from Taiwan Dear Miss Amborn: In your letter, dated December 1, 2021, you requested a tariff classification ruling. A product sample and photos were submitted for our review. The item under consideration is an adult-themed comic book, “Thirsty,” measuring approximately 6.6” x 10.25”. The comic consists of a 64-page paperback book with color cover and black and white illustrated interior pages. The comic contains five short stories whose plots overlap. The pages contain both illustrations and text; many of the illustrations are graphic in nature. The applicable subheading for the comic book will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: 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. 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