Key facts
- Most likely code
- 4901.99
- Candidate codes
- 3
- HS edition
- HS2022
- National lines
- 16
- General duty (MFN)
- free
Summary
Books imported into the United States are usually classified under HS code 4901.99 when it is a printed book or similar printed matter that is not a dictionary, an encyclopaedia or a single sheet. It sits in heading 49.01, “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets”. Books can also fall under 4901.91 or 4901.10, depending on the type of book. The tariff of the United States has 16 national lines under these codes. The general (MFN) duty in the United States on the national lines under 4901.99 is free.
How to choose the right code
Is it an ordinary printed book, a dictionary or encyclopaedia, or a children’s picture or colouring book? Use 4901.99 when it is a printed book or similar printed matter that is not a dictionary, an encyclopaedia or a single sheet. Use 4901.91 when it is a dictionary or an encyclopaedia, or a serial instalment of one. Use 4903.00 when it is a children’s picture, drawing or colouring book.
Some similar goods are classified elsewhere: 4903.00 applies when it is a children’s picture, drawing or colouring book.
Codes for books
Each code is listed with its legal text from the HS2022 Harmonized System release, quoted as published, and the condition under which it applies to books.
- 4901.99
Most likely
Legal text: “Other: Other”
Heading 49.01: “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets”
Applies when it is a printed book or similar printed matter that is not a dictionary, an encyclopaedia or a single sheet.
- 4901.91
Possible
Legal text: “Other: Dictionaries and encyclopaedias, and serial instalments thereof”
Heading 49.01: “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets”
Applies when it is a dictionary or an encyclopaedia, or a serial instalment of one.
- 4901.10
Possible
Legal text: “In single sheets, whether or not folded”
Heading 49.01: “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets”
Applies when it is printed in single sheets, folded or not.
- 4903.00
Classified elsewhere
Legal text: “Children's picture, drawing or colouring books”
Heading 49.03: “Children's picture, drawing or colouring books”
Applies when it is a children’s picture, drawing or colouring book.
National lines in the United States
The tariff of the United States splits these codes into 16 national lines, listed with their published text and general duty.
The general (MFN) duty in the United States on the national lines under 4901.99 is free. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.
Under 4901.99
- 4901.99.00.10“Other › Textbooks”free
- 4901.99.00.20“Other › Bound newspapers, journals and periodicals provided for in Legal Note 3 to this chapter”free
- 4901.99.00.30“Other › Directories”free
- 4901.99.00.40“Other › Other › Bibles, testaments, prayer books and other religious books”free
- 4901.99.00.50“Other › Other › Technical, scientific and professional books”free
- 4901.99.00.60“Other › Other › Art and pictorial books › Valued under $5 each”free
- 4901.99.00.65“Other › Other › Art and pictorial books › Valued $5 or more each”free
- 4901.99.00.70“Other › Other › Other › Hardbound books”free
- 4901.99.00.75“Other › Other › Other › Rack size paperbound books”free
- 4901.99.00.91“Other › Other › Other › Other › Containing not more than 4 pages each (excluding covers)”free
- 4901.99.00.92“Other › Other › Other › Other › Containing 5 or more pages each, but not more than 48 pages each (excluding covers)”free
- 4901.99.00.93“Other › Other › Other › Other › Containing 49 or more pages each (excluding covers)”free
Under 4901.91
- 4901.91.00.20“Dictionaries and encyclopedias, and serial installments thereof › Dictionaries (including thesauruses)”free
- 4901.91.00.40“Dictionaries and encyclopedias, and serial installments thereof › Encyclopedias”free
Under 4901.10
- 4901.10.00.20“Reproduction proofs”free
- 4901.10.00.40“Other”free
Similar products
Products in the same category as books, or classified under the same headings.
- Children’s picture booksHS 4903.00
- PostersHS 4911.91
- Vinyl recordsHS 8523.80
Check your exact product
Describe your product, or paste its page, and the classifier suggests the code in the tariff of the United States with its reasons.
Classification depends on the exact product
The right code depends on what the product is made of, how it is made and what it is for, so two products sold as books can fall under different codes.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.
Frequently asked questions
What is the HS code for books?
Books imported into the United States are usually classified under HS code 4901.99 when it is a printed book or similar printed matter that is not a dictionary, an encyclopaedia or a single sheet. It sits in heading 49.01, “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets”.
Does the type of book change the HS code for books?
Yes. Use 4901.99 when it is a printed book or similar printed matter that is not a dictionary, an encyclopaedia or a single sheet. Use 4901.91 when it is a dictionary or an encyclopaedia, or a serial instalment of one. Use 4903.00 when it is a children’s picture, drawing or colouring book.
What is the duty on books imported into the United States?
The general (MFN) duty in the United States on the national lines under 4901.99 is free. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.
Sources and updates
The legal texts are from the HS2022 Harmonized System release, live on border.bot since 11 October 2026.
The national lines are from the tariff release of the United States (2026HTSRev21), live on border.bot since 9 October 2026.
The duty rates are from the live rates release, live on border.bot since 9 October 2026.
The conditions and questions on this page were written for books by border.bot and checked against those legal texts; the page changes when a new release goes live or the topic is reviewed again.
Official source files: