The tariff classification of a children’s book from Poland

N361760 June 17, 2026 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4901.99.0070 Maciej Siemieniuch Big Island Big Dreams GmbH Magnolienpark 13 Basel 4052 Switzerland RE: The tariff classification of a children’s book from Poland Dear Mr. Siemieniuch: In your letter dated May 22, 2026, you requested a tariff classification ruling on a hardcover board book for children. Detailed description and a PDF version of the book were submitted for our review. The item under consideration is a hardcover board book entitled "Julia and Emi’s Hawaiian Fishy Friends." The book contains 24 illustrated pages with text and measures approximately 7.87” x 7.87”. The book follows two sisters, Julia and Emi, as they embark on an underwater adventure in Hawaii. The text on each spread describes interesting facts about the appearance, behavior and unique characteristics of the reef fish they encountered, accompanied by an illustration of the fish with its common name and Hawaiian name. The book also emphasizes the importance of ocean safety and caring for the marine environment. You propose classification in subheading 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), as “Children’s picture, drawing or coloring books.” We disagree. Note 6 to Chapter 49 states, “For the purposes of heading 4903, the expression “children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.” The text in “Julia and Emi’s Hawaiian Fishy Friends” is not subsidiary to the pictures. Instead, it provides educational information about Hawaiian reef fish and addresses the importance of ocean safety and respecting the marine environment. Heading 4901 provides for all manner of books that are not children’s picture, drawing or coloring books. The applicable subheading for the hardcover board book, "Julia and Emi’s Hawaiian Fishy Friends,” will be 4901.99.0070, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Hardbound books. The general rate of duty will be free. 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 other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties 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 either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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 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 and Border Protection 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, please contact National Import Specialist Susana Li at susana.y.li@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division