The tariff classification of a textbook from India

N363815August 11, 2026CLA-2-49:OT:RR:NC:N4:434
CATEGORY: Classification
TARIFF NO.: 4901.99.0010
Naveen GuptaEducational Media CentreP-19, Green Park ExtensionNew Delhi 110016IndiaRE: The tariff classification of a textbook from IndiaDear Ms. Gupta:In your letter dated
July 29, 2026
, you requested a tariff classification ruling on a printed educational book.Photos and a description of the item were submitted for our review.The item under consideration is a textbook titled "Grays Anatomy for Students, 5th EditionIt is a soft’." cover book containing 1168 pages and measuring approximately 8.53 inches by 10.85 inches inin widthheight.The k contains essential information in human anatomy for medical students. textbooYou propose classification in subheading 4901.99.0010, Harmonized Tariff Schedule of the United States (HTSUS). We agree.The applicable subheading for the textbook will be 4901.99.001, HTSUS, which provides for “Printed0books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other:Textbooks.”The eneral ate of duty will be Free gr.The duties cited above are current as of this ruling’s issuance.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 at 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 the classification 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 CFR 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