The tariff classification of hardcover books from China

N361503June 11, 2026CLA-2-49:OT:RR:NC:N4:434
CATEGORY: Classification
TARIFF NO.:4901.99.0070
Ms. Helen StephensFrom You to MeStudio 106, The Old Leather Factory, Glove Factory StudiosHolt, Wiltshire, BA14 6RJUnited KingdomRE: The tariff classification of hardcover books from China Dear Ms. Stephens:In your letter dated
May 13, 2026
, you requested a tariff classification ruling on four books from China. Detailed description and pictures of the inside pages were provided for our review.The items under consideration are four hardcover books entitled “Dear Mom, You’re the Best,” “Dear Dad,You’re the Best,” “Dear Grandma, You’re the Best,” and “Dear Grandpa, You’re the Best.”Each book contains 32 pages and measures approximately 17 cm by 17 cm by 1 cm.The interior pages feature decorative designs and illustrations. Some pages include inspirational statements, while other pages provide lined sections with guided prompts at the top, allowing readers to write personal responses, memories, orreflections related to the inspirational statements.You propose classification in subheading 4901.99.0070, Harmonized Tariff Schedule of the United States(HTSUS). We agree.The applicable subheading for the hardcover books entitled “Dear Mom, You’re the Best,” “Dear Dad,You’re the Best,” “Dear Grandma, You’re the Best,” and “Dear Grandpa, You’re the Best,” will be4901.99.0070, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter,whether or not in single sheets: Other: Other: Other: Other: Hardbound books. The general rate of duty willbe 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