4901.99.00.60 - Valued under $5 each 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4901.99.00.60, specifically covers printed books, brochures, leaflets, and similar printed matter that are classified under "other" categories and are further defined as "art and pictorial books." The key defining characteristic for this sub-classification is the declared customs value. These items are specifically designated for those valued at less than $5 each. This includes a wide range of publications with a significant visual component, such as art exhibition catalogs, photography books, graphic novels, and children's picture books, provided their individual customs value falls below the specified threshold.
It is crucial to distinguish this category from its sibling, 4901.99.00.65, which covers art and pictorial books valued at $5 or more each. The sole differentiating factor between these two categories is the monetary value assigned to each individual item. Therefore, when classifying art and pictorial books, an accurate assessment of their customs value is paramount to ensure correct tariff application.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification is complete at this level once the item is identified as an art or pictorial book and its value is determined to be under $5. This simplifies the classification process for these specific types of printed matter, focusing primarily on their visual nature and economic valuation.