Paperback Children's Picture Book from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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