CLA-2:49:OT:RR:NC:4:434
Read deButts
OTM Partners, LLC
PO Box 5678
Arlington, TX 22205
RE: The tariff classification of printed reference materials from China
Dear Mr. deButts:
In your letter, dated April 22, 2025, you requested a tariff classification ruling on behalf of The We Card
Program, Inc. Photos and descriptive information were provided for our review.
The item under consideration is the “We Card 2026 Age of Purchase Calendar,” which assists retailers in
verifying the age of customers attempting to purchase age-restricted products, such as alcohol or tobacco. It
consists of 384 tear-off pages bound at the top and measuring approximately 5” x 4.37”. The “calendar” has
the day’s date in small font at the top, and, directly underneath, in large font is the date 21 years earlier. This
allows an employee working at an establishment that sells age-restricted products to quickly determine if the
birthdate on a customer’s ID makes them over or under the age of 21. The pages also bear an employee
training reminder and a QR code that links to digital learning content covering federal and state laws and
other related information. The remaining pages contain instructions, a health warning on the dangers from
tobacco/cigarette use, messages on training and resources, and reorder.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official
interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a
commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS)
and are generally indicative of the proper interpretation of these headings. The General EN to Heading 4910,
HTSUS, which provides for Calendars, states, “The heading, however, does not cover articles whose
essential character is not determined by the presence of a calendar.” Although the “We Card 2026 Age of
Purchase Calendar” is described as a “calendar,” its essential character is not that of a traditional calendar.
Its main purpose is to display the birthdate by which a customer would be at least 21 years old.
The applicable subheading for the “We Card 2026 Age of Purchase Calendar” will be 4911.99.8000, HTSUS,
which provides for “Other printed matter, including printed pictures and photographs: Other: Other: Other:
Other.” The column one, general rate of duty will be Free.
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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. Merchandise classifiable under subheadings 4911.99.8000, HTSUS, constitutes “any information or
informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt
from additional duties under Executive Order 14195 pursuant to heading 9903.01.22, HTSUS. At the time of
entry, you must report the applicable Chapter 99 heading, 9903.01.22, in addition to subheadings
4911.99.8000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an
excepted subheading. At the time of entry, you must report the Chapter 99 headings applicable to your
product classification, 9903.01.31 and 9903.01.32, in addition to subheading 4911.99.8000, HTSUS, listed
above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 4911.99.8000, 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, 9903.88.15, in
addition to subheading 4911.99.8000, 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.
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 CFR 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