Miniature Coloring Book for Kids from Germany
A small-format paperback coloring book with black-line pictorial illustrations for children to color, minimal instructions only. It qualifies under HTS 4901.99.0060 as a children's pictorial book valued under $5 where pictures are principal.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Confirm 'pictures principal, text subsidiary' via content ratio; use unit value declaration
• Watch for misclassification as toys (Ch95 excluded); provide printing specs matching chapter 49 'printed' definition