The tariff classification of books from China

N345500 January 31, 2025 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0093; 9903.88.15 Renee Esquer Mattel, Inc. 333 Continental Blvd. El Segundo, CA  90245 RE:      The tariff classification of books from China      Dear Ms. Esquer: In your letter, dated January 29, 2025, you requested a tariff classification ruling.  Photos and a detailed description of the items were submitted for our review in lieu of samples. Item 1, “The Care & Keeping of You Journal 1” (SKU F2486) is a softcover book, spiral bound, with 96 pages.  It is a companion book to “The Care & Keeping of You 1.  Aimed at “younger girls,” the book includes information, quizzes, and checklists to help girls “keep in touch with their overall health and well-being” and to “understand and express what’s happening to their bodies and their feelings about it.” Item 2, “The Care & Keeping of You Journal 2” (SKU F2488) is a softcover book, spiral bound, with 96 pages.  It is aimed at girls 10 and older and is the companion book to “The Care & Keeping of You 2.”  The book is “the perfect place to write about and understand the changes that are happening to their mind, body, and emotions.  Girls will find tips for building a positive self-image, and ways to avoid the influences of media.”  The book includes quizzes, questions, checklists, and drawing assignments, along with a section on how to talk to parents about tough topics. You propose classification in heading 4901, Harmonized Tariff Schedule of the United States (HTSUS).  We agree. The applicable subheading for both “The Care & Keeping of You Journal” versions 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 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