HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
4903000000 | Doc | 30.0% | CN | US | 2025-05-12 |
4911100080 | Doc | 37.5% | CN | US | 2025-05-12 |
4911911000 | Doc | 37.5% | CN | US | 2025-05-12 |
1211908990 | Doc | 55.0% | CN | US | 2025-05-12 |
4707900000 | Doc | 55.0% | CN | US | 2025-05-12 |
4707100000 | Doc | 55.0% | CN | US | 2025-05-12 |
4701000000 | Doc | 55.0% | CN | US | 2025-05-12 |
4906000000 | Doc | 37.5% | CN | US | 2025-05-12 |
9701990000 | Doc | 37.5% | CN | US | 2025-05-12 |
9701290000 | Doc | 37.5% | CN | US | 2025-05-12 |
Children's Picture Scroll
A children's picture scroll, also known as a story scroll or narrative scroll, is a long, narrow format of visual storytelling traditionally used in East Asian art, particularly in China, Japan, and Korea. It serves as a predecessor to modern comic books and illustrated books.
Material:
- Silk: Historically, high-quality scrolls were painted on silk, prized for its smooth surface and ability to hold fine detail.
- Paper: More common and affordable, various types of paper were used, including xuan paper (rice paper) in China, known for its absorbency and suitability for ink wash painting.
- Mounting: The painting is typically mounted on a backing of silk or paper, often with additional layers for reinforcement and aesthetic purposes. The scroll is then fitted with covers at both ends, often made of silk or brocade.
Purpose:
- Narrative: The primary purpose is to tell a story through a sequence of images and, often, accompanying text. Stories could be based on folklore, mythology, historical events, or everyday life.
- Education: Scrolls were used to impart moral lessons, teach history, and introduce children to cultural values.
- Entertainment: They provided a form of visual entertainment, particularly for children and families.
- Artistic Expression: Artists used the scroll format to showcase their skills in painting, calligraphy, and composition.
Function:
- Sequential Viewing: The scroll is unrolled gradually, revealing the story segment by segment. This controlled viewing experience creates a sense of pacing and anticipation.
- Combined Arts: Scrolls often integrate painting, calligraphy (text), and sometimes poetry, creating a multi-sensory experience.
- Portability: The scroll format allows for relatively easy storage and transportation.
- Collective Viewing: Scrolls were often viewed and enjoyed by groups, fostering a shared experience.
Usage Scenarios:
- Family Entertainment: Families would gather to view and discuss the story depicted in the scroll.
- Educational Settings: Teachers used scrolls to illustrate lessons and engage students.
- Festivals and Celebrations: Scrolls were displayed during special occasions and festivals.
- Private Collections: Wealthy families and art collectors commissioned scrolls for personal enjoyment and display.
Common Types:
- Long Narrative Scrolls (Shuohua Tu in China): These scrolls tell a complete story with numerous scenes, often spanning several meters in length.
- Handscrolls (Juan in China): These are the most common type, meant to be viewed section by section as they are unrolled.
- Hanging Scrolls (Kakejiku in Japan): While not exclusively for children, shorter hanging scrolls with narrative scenes were also created for younger audiences.
- Cut-Out Scrolls: Simpler scrolls with cut-out figures that could be manipulated to tell a story. These were more accessible and affordable.
- Illustrated Tales: Scrolls depicting popular folktales and legends.
Children’s picture scrolls fall under several potential classifications based on their characteristics. Here's a breakdown of relevant HS codes:
- 4903.00.00.00: This HS code covers children's picture, drawing or coloring books. The tax details are: Basic tariff: 0.0%, Additional tariff: 0.0%, Additional tariff after April 2, 2025: 30.0%. Total tariff: 30.0%. This is applicable if the scroll is designed primarily for coloring or as a picture book for children.
- 4906.00.00.00: This HS code covers children’s picture books, colouring books and similar; colouring books and similar. The tax details are: Basic tariff: 0.0%, Additional tariff: 7.5%, Additional tariff after April 2, 2025: 30.0%. Total tariff: 37.5%. This applies if the scroll is specifically marketed as a children’s book.
- 9701.99.00.00: This HS code covers Painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture articles; collages, mosaics and similar decorative plaques: Other: Other. The tax details are: Basic tariff: 0.0%, Additional tariff: 7.5%, Additional tariff after April 2, 2025: 30.0%. Total tariff: 37.5%. This is relevant if the scroll is an original artwork executed entirely by hand.
It is important to determine the primary function and method of production of the children’s picture scroll to select the most appropriate HS code. If the scroll is mass-produced and intended for coloring or reading, 4903.00.00.00 or 4906.00.00.00 are likely the correct classifications. If it is a unique, hand-painted artwork, 9701.99.00.00 would be more suitable.