The tariff classification of books from China

N348442 May 23, 2025 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0093; 9903.01.22; 9903.01.31; 9903.01.32; 9903.88.15 Aricela Valerio Barnes & Noble 1 Barnes & Noble Way Monroe, NJ 08831 RE: The tariff classification of books from China Dear Ms. Valerio: In your letter, dated April 30, 2025, you requested a tariff classification ruling. Photos and a description of the items were submitted for our review. The items under consideration are three styles of crafting books with accompanying papers. “The Ultimate Paper Plane Kit,” item# 9781488956751, is a soft cover book containing 122 pages of step-by-step instructions for making paper airplanes. The book also contains 230 pages of colorful paper to be folded to realize the designs. “Origami Deluxe,” item# 978193619976, is a soft cover book containing 96 pages of instructions for making origami figurines, such as animals and flowers. The book also provides 200 colorful origami papers. “Dollar Bill Origami,” item# 9781936199474, is a soft cover book containing 88 pages of instructions for creating origami figures out of paper currency. The book also includes 100 practice origami papers. The applicable subheading for the books will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 49 or more pages each (excluding covers).” The column one, general 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. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. Merchandise classifiable under subheading 4901.99.0093, HTSUS, constitute “any information or informational materials? encompassed by 50 U.S.C. ? 1702(b)(3). Accordingly, such merchandise is exempt from additional duties under Executive Order 14195 pursuant to heading 9903.01.22, HTSUS.? At the time of entry, you must report the applicable Chapter 99 heading, 9903.01.22, in addition to subheadings 4901.99.0093, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs. ?All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty.? Your product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, 9903.01.31 and 9903.01.32, in addition to subheading 4901.99.0093, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4901.99.0093, 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 4901.99.0093, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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