The tariff classification of a pregnancy book printed in China

N314861 October 16, 2020 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0070; 9903.88.15 Ms. Helen Stephens Hackless House Limply Stoke BA2 7FH UNITED KINGDOM RE: The tariff classification of a pregnancy book printed in China Dear Ms. Stephens: In your letter, dated September 28, 2020, you requested a tariff classification ruling on a book from China. A detailed description and photos were provided for our review. “From You to Me” is a pregnancy guide. The pages describe what is happening to the growing baby at various stages throughout the pregnancy. Some sections also include illustrations and partial pages left blank for the expectant mother to record her own information or attach a photo. The book is hardbound and contains 160 pages. It measures approximately 24 cm by 17 cm. You propose classification in subheading 4901.10 of the Harmonized Tariff Schedule of the United States (HTSUS). However, this subheading provides exclusively for printed works “in single sheets, whether or not folded.” The book does not meet this description. The applicable subheading for the pregnancy book will be 4901.99.0070, HTSUS, which provides for “Printed books, brochures, leaflets and similar printed matter…: Other: Hardbound books. 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 4901.99.0070, 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 4901.99.0070, 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. This ruling is being issued under the provisions of Part 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division