Tariff WatchFor business

HTS 4903

Heading 4903 covers children's picture, drawing or coloring books. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 4903.00.00.00, the first line under this heading. Its Column 1 rate is Free. On top of that, the ad valorem total depends on origin: China carries 12.50% and United Kingdom carries 10.00%.

Chapter 49 · Verified 2026-08-31
HTS 2026HTSRev17

1 statistical lines under this heading · 1 distinct Column 1 rate · highest ad valorem total 12.50% from China · lowest 10.00% from United Kingdom

OriginAd valorem layersLayersReported under
China CHN12.50%mfn + s3019903.05.31
Vietnam VNM12.50%mfn + s3019903.05.84
Japan JPN12.50%s3019903.05.49
South Korea KOR12.50%s3019903.05.71
Thailand THA12.50%mfn + s3019903.05.77
Brazil BRA12.50%mfn + s3019903.05.27
Mexico MEX10.00%mfn + s3019903.05.55
Canada CAN10.00%mfn + s3019903.05.29
India IND10.00%mfn + s3019903.05.44
Germany DEU10.00%s3019903.05.39
Italy ITA10.00%s3019903.05.39
United Kingdom GBR10.00%mfn + s3019903.05.81
Table 1Rate by country of origin for 4903.00.00.00, resolved 2026-08-31. The first statistical line under 4903; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
4903.00.00.00Children's picture, drawing or coloring booksFreeNo.
Table 2Statistical suffixes under 4903. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.
ProgrammeRate as publishedContributionReported underIn force from
Column 1 General (MFN)Free0.00%not established

Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 12.5%12.50%9903.05.312026-07-24

Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Table 3Duty stack for 4903.00.00.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 4903?
Heading 4903 covers children's picture, drawing or coloring books. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 4903.00.00.00, the first line under this heading. Its Column 1 rate is Free. On top of that, the ad valorem total depends on origin: China carries 12.50% and United Kingdom carries 10.00%.
Why does the rate differ by country for the same HTS code?
The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?
It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.