Base
8170171995-12-06New YorkClassification

The tariff classification of a children's book and activity set from China; Quota; Visa.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

4901.99.0092

$151.9M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

30 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of a children's book and activity set from China; Quota; Visa.

Ruling Text

NY 817017 December 6, 1995 CLA-2-49:RR:NC:GI:234 817017 CATEGORY: Classification TARIFF NO.: 4901.99.0092 Mr. D.W. Eschenbrenner Panalpina, Inc. 500 Northwest Plaza, Suite 500 St. Louis, MO 63074 RE: The tariff classification of a children's book and activity set from China; Quota; Visa. Dear Mr. Eschenbrenner: In your letter dated November 22, 1995, on behalf of Scholastic Book Fairs, Inc. (Lake Mary, FL), you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a retail blister pack containing a 24-page paperback book entitled "Hair Braiding," a packet of 72 plastic beads, and a small skein (22 yards) of several different colors of yarn. (You do not indicate the fiber content of the yarn, but we assume that it is either cotton or a man-made fiber.) The book is printed with illustrated instructions designed to teach young girls how to braid their hair in a number of different ways. The beads and yarn are provided as accessories to be used in creating or decorating some of the styles discussed in the book. We find that the above-described kit constitutes "goods put up in sets for retail sale" (as that term is set forth and described in General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS)), and that its essential character is imparted by the book. Accordingly, the applicable subheading for the "Hair Braiding Set" will be 4901.99.0092, HTS, which provides for other (than certain enumerated) printed books, containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be free. However, please note that while the yarn is not separately classifiable, it nevertheless falls within textile category designation 200 and is subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (restraint levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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 Carl Abramowitz, at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

Related Rulings for HTS 4901.99.00.92

Other CBP classification decisions referencing the same tariff code.