Chapter 49, Printed matter / Heading 4901
HTS 4901.99.00.75: Rack size paperbound books
Schedule text: Rack size paperbound books. Classification: Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets › Other › Other › Other › Other › Rack size paperbound books
General rate of duty
Free
Column 1, USITC schedule
From China, all in
20%
Priced live by the Gateway engine
Section 301 China
7.5%
List 4A
Forced labor 301
12.5%
9903.05.31
How the rate is built
Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.
| Program | Rate | Amount |
|---|---|---|
General rate of duty (Column 1) Official rate: Free 4901.99.00.75 | 0% | $0.00 |
Section 301 China (List 4A) | 7.5% | $750.00 |
Section 301 forced labor 9903.05.31 | 12.5% | $1,250.00 |
Effective duty rate | 20% | $2,000.00 |
Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.
Related lines
Statistical lines under the same 8-digit heading share one legal rate; the last two digits report statistics.
- 4901.99.00Other (rate line, Free)
- 4901.99.00.10Textbooks
- 4901.99.00.20Bound newspapers, journals and periodicals provided for in Legal Note 3 to this chapter
- 4901.99.00.30Directories
- 4901.99.00.40Bibles, testaments, prayer books and other religious books
- 4901.99.00.50Technical, scientific and professional books
- 4901.99.00.60Valued under $5 each
- 4901.99.00.65Valued $5 or more each
- 4901.99.00.70Hardbound books
- 4901.99.00.91Containing not more than 4 pages each (excluding covers)
- 4901.99.00.92Containing 5 or more pages each, but not more than 48 pages each (excluding covers)
- 4901.99.00.93Containing 49 or more pages each (excluding covers)
Questions about this example
- What is HTS code 4901.99.00.75?
- HTS 4901.99.00.75 covers rack size paperbound books; the schedule's own line text is "Rack size paperbound books". Its full classification path in the Harmonized Tariff Schedule of the United States is: Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets › Other › Other › Other › Other › Rack size paperbound books. It sits in chapter 49 (Printed matter) under heading 4901.
- What is the general duty rate for HTS 4901.99.00.75?
- The Column 1 general rate of duty is Free. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
- What is the tariff on HTS 4901.99.00.75 from China?
- Priced on $10,000 of goods, the effective duty from China is 20%: 0% general rate + 7.5% Section 301 + 12.5% forced labor. Section 301 applies (List 4A). The Section 301 forced-labor duty applies.
- Which lines are related to HTS 4901.99.00.75?
- It is a statistical line under the 8-digit rate line 4901.99.00 (Other), which has 11 other statistical lines. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.