The tariff classification of a children’s book from China

N342921 October 3, 2024 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0093; 9903.88.15 Christopher Gomez Mattel, Inc. 333 Continental Blvd. El Segundo, CA  90245 RE:      The tariff classification of a children’s book from China      Dear Mr. Gomez: In your letter, dated September 27, 2024, you requested a tariff classification ruling on a children’s book.  Photos, including photos of all interior pages, and a description of the book were submitted for our review. The book under consideration, Item #JFJ26, is titled “All About Us, A Special Book for Best Friends.”  It is a spiral-bound, softcover book, measuring 5.25” x 7.63”, and containing 80 illustrated pages.  The book contains activities, quizzes and conversation-starting questions for friends to get to know each other.  For example, the book has spaces for the owner to fill in their favorites (color, book, food, etc.) and a corresponding page to fill in the BFF’s favorites.  Additional pages define zodiac sign traits, list flowers corresponding to birth-months, prompt the user to draw their dream birthday cake, and provide a recipe for making a sandwich cookie mini “cake,” just to name a few. When classifying children’s books within Chapter 49, Harmonized Tariff Schedule of the United States (HTSUS), which covers printed articles, we consider heading 4903, which provides for “Children’s picture, drawing or coloring books.” The book under consideration is not a drawing or coloring book, as the sections devoted to drawing or coloring are minimal.  Nor is “All About Us” a children’s “picture” book.  Note 6 to Chapter 49 states, “For the purposes of heading 4903, the expression “children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.”  In “All About Us” the text is not subsidiary to the pictures.  As the book does not qualify as a children’s picture, drawing or coloring book of heading 4903, HTSUS, it is classifiable as a book of heading 4901, HTSUS. The applicable subheading for Item #JFJ26, “All About Us, A Special Book for Best Friends,” 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 column one, general 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 CFR 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