Meredith FranklinOEC Group
555 Pierce Road, Suite 210
Itasca, IL 60142
RE: The tariff classification of Bible memory verse cards from China
Dear Ms. Franklin:
In your letter dated September 9, 2019, you requested a tariff classification ruling on behalf of your client, Christian Art Gifts, Inc. A sample was provided for our review and it will be retained in our office as requested.
The item under consideration is a set of 52 cards packaged in a printed cardboard box. The cards are printed with Bible verses on one side and illustrations on the other side that can be colored by children. These cards can be used as flash cards to practice and memorize Bible verses.
In your request, you state that these Bible memory verse cards are being classified as 4903.00.0000 Harmonized Tariff Schedule of the United States, (HTSUS), but are being reconsidered as printed religious material under 4901.99.0040, HTSUS. We disagree with both of the suggested classifications. Heading 4901, HTSUS, and heading 4903, HTSUS, both provide for articles that are in book form. These Bible memory verse cards are not in book form.
The applicable subheading for the Bible memory verse cards will be 4911.99.6000, HTSUS, which provides for “Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.99.6000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 4911.99.6000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Charlene Miller at [email protected].
Steven A. Mack
National Commodity Specialist Division