CLA-2:49:OT:RR:NC:4:434
Mark Tallo
Sandler, Travis & Rosenberg
1300 Pennsylvania Ave. NW
Washington D.C. 20004
RE: The tariff classification of calendars and greeting cards from China
Dear Mr. Tallo:
In your letter, dated April 25, 2025, you requested a tariff classification ruling on behalf of IG Design Group
Americas. Photos and descriptive information were provided for our review.
The items under consideration are various calendars and greeting cards, described as follows:
Item 1 is a 12-month wall calendar, with the dimensions 13.375” x 12” in its closed configuration. The top
half of the open calendar displays printed art and nostalgic sentiments, while the lower half is a traditional
grid calendar displaying one month per page. The calendar is printed via offset lithography.
Item 2 is a 12-month desk pad calendar, measuring 17” x 11” with holes for optional hanging. Each page is a
grid calendar displaying one month. Decorative printed pictures accent the open spaces. The calendar is
printed via offset lithography.
Item 3 is the “365 Daily Thoughts Calendar.” It is a tabletop calendar, measuring 3.375” x 3.25” and features
a flip top stand. Artwork and a daily inspirational message or quote adorn each page. The calendar is printed
via offset lithography.
Item 4 is a Christmas card designed to pop up into a three-dimensional display of cardinals at a bird feeder in
a pine tree. The card measures 6” x 4.5” and includes the printed greeting, “ Happy Holidays!’ A second
version features animals wearing Santa hats surrounding a decorated Christmas tree in a forest setting. The
exterior reads, “Happy Holidays,” while the inside, when displayed in its three-dimensional form, includes
the greeting, “May the holidays bring you joy and happiness!”
Item 5 is a greeting card, measuring 6” x 4.5”, with full-color artwork inside and out. The card’s face is
printed with the phrase, “Believe in the Magic of Christmas” next to a wreath adorned with little snowmen.
Inside is the greeting, “May the Christmas Season Bring You Joy and Happiness.” A matching envelope is
included with the card.
The applicable subheading for the calendars will be 4910.00.2000, HTSUS, which provides for “Calendars of
any kind, printed, including calendar blocks: Printed on paper or paperboard in whole or in part by a
lithographic process: Not over 0.51mm in thickness. The column one, general rate of duty will be Free.
The applicable subheading for the greeting 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 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 4910.00.2000 and 4909.00.4000, 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.
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. At this time products from all 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 heading applicable to your product
classification, 9903.01.31, in addition to subheadings 4910.00.2000 and 4909.00.4000, 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