Children's Picture Book 'Little Farm Adventures' from China
A 24-page children's picture book where illustrations of farm animals form the principal interest with subsidiary text, bound in paperback. Classified under HTS 4901.99.00.92 as it fits the children's picture book definition in heading 4903 note but meets the page limit here as non-4903 specific. Excludes covers in page count.
Duty Rate — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Confirm pictures are principal interest if bordering 4903; provide samples for customs if text vs image ratio questioned
• Label as 'children's picture book' to align with notes