CLA-2-39:OT:RR:NC:N4:434
Regina Woody
Hobby Lobby
1117 South Lake Ridge Lane
Oklahoma City, OK 73179
RE: The tariff classification of Valentine cards with toys and novelties from China
Dear Ms. Woody:
In your letter, dated July 30, 2024, you requested a tariff classification ruling for several styles of Valentine cards packaged with toys and novelty items. The items are suitable for children to hand out to friends or classmates on Valentine’s Day. Photos and product specifications were provided for our review.
The paper Valentine cards included in the items below are all single-sided paperboard cards with colorful text and illustrations printed on the face and blank on the back (with the exception of the cards sold with the glasses that have To: and From: printed on the back).
The Valentine glasses with card, SKU number 5989983, is a package of 12 Valentines, measuring 5.7” long by 3.15” wide, bearing phrases such as, “I’ve got my eyes on you” and “I can’t take my eyes off you.” Packaged with the cards are 12 pairs of heart-shaped plastic novelty glasses (no lenses). The cards have punch-out holes at the top for the purchaser to attach a pair of the glasses before gifting.
SKU number 5991187 corresponds to three styles of cards, measuring 4.13” long by 3.07” wide, with toys and novelties as described here:
The first is a package of 14 Valentine cards with 14 accompanying pencils. Each card is separately sealed in a clear poly bag with a pencil. The cards bear such phrases as “Valentine, you’re just write for me.” The “Pop a Point Pencil” is comprised of three heart-shaped pencils that are stacked consecutively. Each pencil lead is encased in a heart-shaped plastic sheath. The pencil is non-sharpening. The lead in the pencils is fixed in place and is neither advanceable nor replaceable. Each heart has a cavity at the end opposite the lead so that it can be stacked with the pencil tip of another plastic, heart-shaped pencil.
The second is a box of 14 Valentine cards and 14 miniature toy skateboards in various colors. The cards bear phrases such as, “I like how you roll.” The skateboards are designed to be attached, one per card, with enclosed cords.
The third is a box of eight plastic erasers shaped like video game controllers packaged with eight Valentine cards. The cards bear phrases such as, “You’ve got game.” Each card is separately packaged in a clear poly bag with an eraser.
SKU number 6277404 is a package of eight Valentine cards, measuring 4.13” long by 3.07” wide, with eight small toy trucks. The cards bear phrases such as, “Wheel you be my Valentine?” A toy truck will be attached to each card with the provided cords prior to gifting,
The greeting cards packaged with the various toys and novelty items fail the definition of a set, as provided for in Explanatory Note X to General Rule of Interpretation 3(b). Although the items are classified in more than one tariff heading and are packaged together for retail sale, the cards are not used for the same activity as the accompanying toys and novelties. Therefore, the items will be classified separately.
The applicable subheading for the plastic controller-shaped erasers will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Office or school supplies,” of plastic. The column one general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Valentine cards will be 4909.00.4000, HTSUS, which provides for “Printed or illustrated postcards, printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other.” The column one general rate of duty is Free.
The applicable subheading for the heart-shaped plastic eyeglasses (no lenses), the small toy skateboards, and little toy trucks, will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The column one general rate of duty will be Free.
The applicable subheading for the “Pop a Point Pencil” will be 9609.10.0000, HTSUS, which provides for “pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath.” The column one general rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9609.10.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 9609.10.0000, 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 Notice 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, including information on exclusions and their effective dates, 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.
The pencils may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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, contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division