The tariff classification of printed matter from China.

N329705 December 20, 2022 CLA-2-49:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.99.6000; 9903.88.15 Jason Oswalt Bendon, Inc. 1840 Baney Road S. Ashland, OH 44805   RE: The tariff classification of printed matter from China. Dear Mr. Oswalt: In your letter, dated December 5, 2022, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review. The “Wipe-Clean School House Play Set” and “Wipe-Clean Farm House Play Set” are printed articles for use by children for various activities. They are not books, but rather tri-fold paperboard, lithographically printed and laminated. Each measure approximately 7.75” x 12” in their closed position. They include templates for practicing letters, drawing, and learning colors. The surfaces are erasable and reusable. A small clock with moveable hands aids the child in learning to tell time. One surface features a maze and a space in which the child is prompted to complete the sentence, “when I grow up…” A 7” x 9” notepad with 16 sheets is glued inside. Included in the retail package is a small sheet of stickers for use on the boards. Both versions are very similar except for their themes. Item number 45199-TG BDN ED023 has a schoolhouse theme. Item number 46104-TG BDN ED023 has a farm theme. The applicable subheading for the “Wipe-Clean School House” and “Wipe-Clean Farm House” play sets will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter:… Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” 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 4911.99.6000, 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 4911.99.6000, 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