The tariff classification of a book from China

N340656 June 14, 2024 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0093; 9903.88.15 Sean Dunne DSV- Global Transport and Logistics 200 S. Wood Avenue Iselin, NJ  08830 RE:      The tariff classification of a book from China      Dear Mr. Dunne: In your letter, dated June 11, 2024, you requested a tariff classification ruling on behalf of your client, Simon and Schuster, LLC.  Photos and a description of the item were submitted for our review. The item under consideration is a book entitled “Bushcraft 101 Fieldlog.”  The book is softcover, bound, and contains 256 pages.  Half the pages are devoted to checklists for planning your camping or hiking trip. The checklists include Duration (loop, out & back, day trip, overnight, etc.), Gear (compass, lighter, tarp, blanket, rope, etc.), Shelter (tent, lean-to, tarp, wedge, etc.), and Pack (type).  These pages also include lines for recording date, location, and route information.  The facing pages are reserved for recording specific observations on your trip.  Captions by blank lines prompt the user to fill in “Observations,” such as Campsite Activity (Built, Trapped, Hunted/Fished), Wildlife, Geology, Trees and other Flora, and River/ Lakes.  An area on the right side of the page is blank for recording “General Field Notes.” Half of the book’s pages are checklist pages, which taken alone are classifiable in heading 4901, Harmonized Tariff Schedule of the United States (HTSUS), and half of the pages are typical of items classifiable in heading 4820, HTSUS, for writing observations and notes. The “Bushcraft 101 Fieldlog” contains pages that are prima facie classifiable in different headings.  As such, it is a composite good whose classification is governed by General Rule of Interpretation (GRI) 3(b).  GRI 3(b) of the HTSUS states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case the checklist pages and recordation pages are of equal number and importance.  Relying on GRI 3(c) is appropriate. Therefore, the applicable subheading for the “Bushcraft 101 Fieldlog” will be 4901.99.0093, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4901.99.0093, 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 4901.99.0093, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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