Hs codes and customs

[Empac100]

Hello Everyone,

 

Would anyone know the correct HS code for Comic books?

 

I've seen them classified as 4903.00.00.10 and sometimes 4901.99.00.99 from the purchases I've made. It's out of my control and depends on the sellers paperwork.

 

This is a comment I found from documentation which leads me to believe that 4901 could be ok:

6. For the purpose of heading 49.03, the expression "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.

 

(This is not the case for most comic books where text is very important (doesn't apply to 90's Image books I know).

 

I'm asking mainly because we are charged Provincial Tax (in Canada) depending on which code is used and it might be costly for other countries too.I've made inquiries with Canada Customs but still waiting.

 

Thanks much,

Empac

 

 

[DiceX]

I think the code is 350.

 

 

[ThoseBackPages]

yes, 350

[oakman29]

tree-fiddy

[topofthetotem]

Ask Greggy he is a dreamy government tax stooge.

[Ant-Man]

I believe the Chapter note you copied for 4903 would be a valid reason not to use it for classifying comic books.

 

The US version of the 2013 HTS has two lines that should cover most floppies:

 

4901.99.00.92 - Containing 5 or more pages each, but not more than 48 pages each (excluding covers)

 

4901.99.00.93 - Containing 49 or more pages each (excluding covers)

 

TPBs & any HCs would be further up the chain.

 

Just my

[Jeffro.]

Hello Everyone,

 

Would anyone know the correct HS code for Comic books?

 

I've seen them classified as 4903.00.00.10 and sometimes 4901.99.00.99 from the purchases I've made. It's out of my control and depends on the sellers paperwork.

 

This is a comment I found from documentation which leads me to believe that 4901 could be ok:

6. For the purpose of heading 49.03, the expression "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.

 

(This is not the case for most comic books where text is very important (doesn't apply to 90's Image books I know).

 

I'm asking mainly because we are charged Provincial Tax (in Canada) depending on which code is used and it might be costly for other countries too.I've made inquiries with Canada Customs but still waiting.

 

Thanks much,

Empac

 

 

42. The answer is 42

 

We at 10 inane responses yet?

[SammyBComics]

I'm a Licensed Customs Broker so I classify different items all day long. In order to determine if comic books meet the definition of "Children's Picture Books" you would need to look at the Explanatory Notes to the Harmonized Tariff Schedule. The notes state that:

 

Heading 4903:

This heading is restricted to those picture books clearly compiled for the interest or amusement of children or for guidance in their first steps of primary education, provided the pictures form the principal interest and are not subsidiary to the text.

 

It does not include books, even profusely illustrated, written in the form of continuous narratives with illustrations of selected episodes. These fall in heading 49.01

 

Assuming that the comic book contains between 5 to 48 pages the correct HTS is:

 

US - 4901.99.0092

Canada - 4901.99.0099 - duty free, so you would only need to pay the GST or HST if applicable

 

Even though some of us on the boards could be considered children and the books amuse us, you should be safe.

[Empac100]

Thanks for the replies. My last 4-5 packages have all come back 4903 and hence cost alot more all of a sudden. I'll have to send in refund requests and hope for the best.

 

Cheers,

Empac.