Heading 4901

Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets

16 declarable lines

Heading 4901 covers printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. It splits three ways: 4901.10 for matter in single sheets, 4901.91 for dictionaries and encyclopedias, and 4901.99 for all other bound printed books and booklets. Every line in the heading carries a general (MFN) rate of Free.

Products in this heading

Hardcover novels and nonfiction books
College and school textbooks
Mass market rack size paperbound books
Dictionaries and thesauruses
Encyclopedias and their serial installments
Bibles, prayer books and other religious books
Technical, scientific and professional reference books
Folded leaflets and reproduction proofs shipped as single sheets

How to choose the right subheading

Whether the item is a single sheet (folded or not) or a bound item with pages.
Content type: dictionary or encyclopedia versus all other text.
For non-dictionary books, the specific category: textbook, directory, religious, technical or professional, or art and pictorial.
For art and pictorial books, the declared value per copy, under $5 or $5 or more.
For remaining books, the binding (hardbound or rack size paperbound) and the page count per copy excluding covers.

Often confused with

Newspapers and magazines issued as separate unbound issues
4901.99.00.20 covers only bound newspapers, journals and periodicals that meet Legal Note 3 to chapter 49.
Heading 4902
Printed maps, atlases and globes
Cartographic printed matter is classified in 4905, even when bound like a book.
Heading 4905
Decalcomanias (transfer pictures)
Transfers that are applied to another surface go to 4908, not to printed book matter.
Heading 4908
Printed advertising catalogs, posters and photographs
Trade advertising material and printed pictures are covered by 4911.
Heading 4911
Blank bound notebooks and diaries
Paper goods with no printed reading content are chapter 48 articles, not printed matter.
Heading 4820

Frequently asked questions

What is the HTS code for a hardcover book?

Hardbound books that are not dictionaries, textbooks, directories, religious, technical or art books fall under 4901.99.00.70, at a general (MFN) rate of Free.

What is the duty on textbooks?

Textbooks are classified under 4901.99.00.10, and the general (MFN) rate is Free. No chapter 49 line in heading 4901 carries a duty.

How do I classify a folded promotional leaflet shipped flat?

Printed matter in single sheets, whether or not folded, goes to 4901.10. If it is not a reproduction proof it is 4901.10.00.40, general (MFN) Free. Advertising catalogs and trade material of that kind are not classified in heading 4901.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.