Item 09400N, the Play-Doh Activity Assortment, consists of a 24- page coloring and activity book, four crayons, and one can (1 oz.) of Play-Doh modeling clay.
“The applicable subheading for the Play-Doh Activity Assortment will be 4903.00.0000.”
HS code for books
Printed books enter the US duty-free, but the code still matters: customs separates children's picture books, art books, religious books and ordinary books, and blank journals are not books at all.
- Candidate codes
- 9
- US duty
- Free
- UK / EU duty
- 0% / 0%
- Decided by
- Kind of book, binding, value
US: USITC HTS Revision 21 (2026) · UK and EU checked 2026-10-27 · Covers printed books shipped on their own. A book packed in a kit with toys or supplies may follow the kit.
Find your code Candidates 9
Q1What kind of book?
How to tell
A children's book is a picture book only when the pictures carry it and the text is secondary. A storybook with text on every page is an ordinary book: in ruling N361760 CBP classified a children's board book of illustrated pages with text as a hardbound book in 4901.
Q2What is the value of each book?
Q3How is it bound?
4903.00.00.00Children's picture, drawing or coloring books US Free
UK 0% · EU 0%
UK 0% · EU 0%
4901.99.00.60Art and pictorial books, under $5 each US Free
UK 0% · EU 0%
UK 0% · EU 0%
4901.99.00.65Art and pictorial books, $5 or more each US Free
UK 0% · EU 0%
UK 0% · EU 0%
4901.99.00.40Bibles, prayer books and other religious books US Free
UK 0% · EU 0%
UK 0% · EU 0%
4901.91.00Dictionaries and encyclopedias US Free
UK 0% · EU 0%
UK 0% · EU 0%
4901.99.00.70Other books, hardbound US Free
UK 0% · EU 0%
UK 0% · EU 0%
4901.99.00.93Other books, paperbound, 49 pages or more US Free
UK 0% · EU 0%
UK 0% · EU 0%
4901.99.00.92Other books, paperbound, 5 to 48 pages US Free
UK 0% · EU 0%
UK 0% · EU 0%
4820.10.20Diaries, notebooks and similar, bound US Free
UK 0% · EU 0%
UK 0% · EU 0%
All 9 candidate codes for books
| Code | What it covers | US | UK | EU |
|---|---|---|---|---|
| 4903.00.00.00 | Children's picture, drawing or coloring books | Free | 0% | 0% |
| 4901.99.00.60 | Art and pictorial books, under $5 each | Free | 0% | 0% |
| 4901.99.00.65 | Art and pictorial books, $5 or more each | Free | 0% | 0% |
| 4901.99.00.40 | Bibles, prayer books and other religious books | Free | 0% | 0% |
| 4901.91.00 | Dictionaries and encyclopedias | Free | 0% | 0% |
| 4901.99.00.70 | Other books, hardbound | Free | 0% | 0% |
| 4901.99.00.93 | Other books, paperbound, 49 pages or more | Free | 0% | 0% |
| 4901.99.00.92 | Other books, paperbound, 5 to 48 pages | Free | 0% | 0% |
| 4820.10.20 | Diaries, notebooks and similar, bound | Free | 0% | 0% |
General (MFN) duty rates. Lower rates may apply under trade agreements; extra duties may apply depending on the country of origin. UK and EU columns show the rate for the six-digit subheading.
Mistakes to avoid
- Adult colouring books are not children's books. CBP classified an adult coloring book as an art and pictorial book in 4901 (N362745), not in 4903.
- Textbooks, technical books and rack-size paperbacks have their own 10-digit lines under 4901.99. All are duty-free in the US.
- Journals with prompts are still journals if they are mainly for writing in; they go to 4820, not 4901.
Customs rulings on books
The product under consideration is an adult coloring book.
“The applicable subheading for the adult coloring book will be 4901.99.0060.”
The book contains 128 pages of Hebrew text, features a faux leather cover made of polyurethane.
“The applicable subheading for the book, “Hebrew Book of Psalms (Tehillim),” will be 4901.99.0040.”
The item under consideration is a hardcover board book entitled "Julia and Emi’s Hawaiian Fishy Friends." The book contains 24 illustrated pages with text.
“will be 4901.99.0070, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Hardbound books.”
Quoted word for word from the U.S. Customs and Border Protection rulings database (CROSS). A ruling binds only the goods it describes, but shows how CBP reads these headings.
How this page is checked
- Every code above exists in the current US tariff schedule (Revision 21 (2026)). The build stops if a code disappears.
- Duty rates are read from the official data, not typed by hand: USITC for the US, the UK Trade Tariff for the UK and the EU.
- Ruling quotes are checked word for word against the ruling text, and rulings that are revoked or modified are removed.