The tariff classification of children’s books from China

N361446June 8, 2026CLA-2-49:OT:RR:NC:N4:434
CATEGORY: Classification
TARIFF NO.: 4901.99.0070
Paul MarkowskiOwlkids Books Inc.800-1 Eglinton Avenue EastToronto M4P 3A1CanadaRE: The tariff classification of children’s books from ChinaDear Mr. Markowski:In your letter dated
May 11, 2026
, you requested a tariff classification ruling on two books for children. Samples and descriptions of each book were submitted for our review.The first item is a hardcover book, entitled “Dele and Aminata’s Jollof War.” The book contains 36illustrated pages with text and measures 8” x 10”. “Dele and Aminata’s Jollof War” tells the story of twochildren, Dele and Aminata, and their rivalry over who makes the best jollof rice. The story is written in theform of a continuous narrative accompanied by illustrations.The second item is a hardcover book, entitled “Different Good.” The book contains 46 illustrated pages withtext and measures 8” x 10”. “Different Good” is a story of a caveman and cavewoman who realized thatbeing different is good when their unconventional child saves the day. Although the book is heavilyillustrated, it features a continuous storyline that runs through the book.You propose classification in subheading 4903.00.0000, Harmonized Tariff Schedule of the United States(HTSUS), as “Children’s picture, drawing or coloring books.” We disagree. The books under considerationare not drawing or coloring books, so we must consider whether they are children’s “picture” books.Note 6 to Chapter 49 states, “For the purposes of heading 4903, the expression “children’s picture books” meansbooks for children in which the pictures form the principal interest and the text is subsidiary.” Furthermore, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) state that heading4903 “does not include books, even profusely illustrated, written in the form of continuous narratives withillustrations of selected episodes. These fall in heading 49.01."Heading 4901 provides for all manner of books that are not children’s picture, drawing or coloring books.
“Dele and Aminata’s Jollof War” contains a continuous narrative that can be supported even without thepictures. Therefore, the text is not subsidiary to the pictures. The book is not a “picture books” of heading4903, HTSUS.“Different Good,” although profusely illustrated, it does involve a storyline that runs through the book, andthe illustrations alone could not tell the story without the accompanying text. The book is precluded fromheading 4903, HTSUS.The applicable subheading for the two hardcover children’s books entitled “Dele and Aminata’s Jollof War,”and “Different Good,” will be 4901.99.0070, HTSUS, which provides for Printed books, brochures, leafletsand similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Hardbound books.The general rate of duty will be free.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Susana Li at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division