Paperback Children's Picture Book from China
A paperback children's picture book featuring colorful illustrations as the principal interest with minimal subsidiary text, designed for young readers. It falls under HTS 4901.99.0060 as an art and pictorial book valued under $5 each, aligning with chapter notes defining children's picture books where pictures predominate.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify book value per unit under $5 with commercial invoice; ensure pictures form principal interest per chapter note 5
• Label as 'children's picture book' to avoid reclassification; retain proof of printing method for 'printed' definition compliance