CLA-2-49:OT:RR:NC:N5:130
9903.88.15
Ms. Sasha Yang
TAASH Resources, LLC
716 39th Ave NE
St Petersburg, Florida 33703
RE: The tariff classification and country of origin marking of leaflets and LDPE gloves from China
Dear Ms. Yang:
In your letter, dated June 5, 2025, you requested a binding tariff classification and country of origin marking
ruling. The ruling was requested for printed leaflets and low density polyethylene (LDPE) gloves for hair
treatment. Product information and a photo were submitted for our review.
The first article under consideration is a single-page, printed leaflet that gives hair treatment instructions.
The applicable subheading for the printed leaflet will be 4901.10.0040, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter,
whether or not in single sheets: In single sheets, whether or not folded: Other. The rate of duty will be free.
The second article under consideration is LDPE gloves. The glove is described as made up of LDPE, a
plastic. You state that the glove is seamed, disposable, and used to protect the user’s hands from a hair
treatment product. The gloves will be imported folded into the leaflet.
The applicable subheading for the glove will be 3926.20.4010, HTSUS, which provides for Other articles of
plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories
(including gloves, mittens and mitts): Gloves, mittens and mitts: Other: Other: Disposable. The rate of duty
will be 6.5% ad valorem.
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. The leaflet is classifiable under an excluded provision, as informational materials, under 9903.01.22.
At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition to
subheading 3926.20.4010 HTSUS, listed above, and you must report 9903.01.22 in addition to subheading
4901.10.0040, 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, unless subject to an exempted provision.
The leaflets are subjected to an exempted provision, as information materials, under 9903.01.31 and
9903.01.32. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e., 9903.01.25, in addition to subheading 3926.20.4010, HTSUS, listed above. You must
report 9903.01.31 and 9903.01.32 in addition to subheading 4901.10.0040, HTSUS.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 4901.10.0040, 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 4901.10.0040, 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, 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 tariffs and additional duties cited above are current as of this ruling’s issuance. 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.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. §1304), provides that, unless
excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a
conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will
permit, in such a manner as to indicate the ultimate purchaser in the U.S. the English name of the country of
origin of the article.
Part 134, Customs Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements
and exceptions of 19 U.S.C. §1304. Section 134.41(b), Customs Regulations (19 C.F.R. §134.41(b)),
mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without
strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will
receive the article in the form in which it was imported. 19 C.F.R. §134.1(d)(1) states that if an imported
article will be used in manufacture, the manufacturer may be the ultimate purchaser if he subjects the
imported article to a process which results in a substantial transformation of the article.
We believe that in this scenario, however, that the exported gloves and instruction sheets are not substantially
transformed by the repackaging in the U.S. Treasury Decision 91-7 provides that as a general rule, material
or components of a set or kit that are not substantially transformed by their inclusion in a set of mixed or
composite goods, must be individually marked with their country of origin. However, you have asserted that
the cost of the gloves are valued at $0.15 and the leaflet at $0.03. We believe that this is less than 1% of the
total cost of the kit. In this case, based upon prior administrative rulings, the amount is de minimis.
Therefore, the imported gloves and printed instruction sheets are excepted from country of origin marking
under 19 U.S.C. §1304. The U.S. Produced retail packaging into which the gloves and sheets are inserted
after importation, together with U.S. products, also need not be marked to indicate the country of origin of
the gloves and paper instruction sheets. At time of entry, however, the boxes containing the leaflets and the
gloves must be marked with the country of origin.
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 and Border Protection
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 Laurel Duvall at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division