The tariff classification of bookmarks from China

N353638 October 3, 2025 CLA-2-48:OT:RR:NC:5:130 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 4823.90.6700; 9903.01.24; 9903.01.25; 9903.88.03 Ms. Sonia Serrato Canchola Half Price Books, Records, Magazines 2700 Lone Star Drive Dallas, TX 75212 RE: The tariff classification of bookmarks from China Dear Ms. Serrato Canchola: In your letter, dated September 11, 2025, you requested a binding tariff classification ruling on two bookmarks. Product information, photos, and a sample were submitted for our review. The products under consideration are two bookmarks of different constructions. Item 2508147, “Artisan Art Katsushika Hokusai: The Great Wave Vegan Leather Bookmark” (FT Code FTABM01) is a polyurethane bookmark measuring approximately 6” x 1.75”. The bookmark is rectangular with rounded corners and has a punched hole and a polyester ribbon looped through the hole. The bookmark is embossed to look like leather. The second bookmark, Item 1904232, “Vincent Van Gogh: Café Terrace Bookmark” (FT Code BKMK41), is a coated paperboard bookmark measuring 6”x1.75”. The bookmark is rectangular with rounded corners and has a punched hole and a polyester ribbon looped through the hole. The bookmark is lithographically design-printed and stamped with gold foil. It is printed on both sides. The applicable subheading for Item 2508147, “Artisan Art Katsushika Hokusai: The Great Wave Vegan Leather Bookmark” (FT Code FTABM01) will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school supplies. The general rate of duty will be 5.3 percent ad valorem. The applicable subheading for Item 1904232, “Vincent Van Gogh: Café Terrace Bookmark” (FT Code BKMK41) will be 4823.90.6700, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other. The general rate of duty will be free. 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. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.24, in addition to subheadings 3926.10.0000 and 4823.90.6700, 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. Products from China, Hong Kong, and Macau will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 subheading applicable to your product classification, 9903.01.25, in addition to subheadings 3926.10.0000 and 4823.90.6700, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4823.90.6700, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4823.90.6700, 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 tariffs and additional 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 on the World Wide Web at https://hts.usitc.gov. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division