CLA-2-49:OT:RR:NC:N5:130
9903.01.25; 9903.88.15; 9903.88.03
Mr. Michael Palma
FMR Fulfillment and Marketing
1111 E. Citrus St.
Riverside, CA 92592
RE: The classification of a direct mail package with a tote bag from China
Dear Mr. Palma:
In your letter, dated June 11, 2025, you requested a binding classification ruling on behalf of your client,
Grantmail Direct Marketing Ltd. The request was for a printed direct mail package (“mailer”) with a tote
bag. The ruling request was returned to you for additional information, which was received by this office on
July 11, 2025. Product information and a sample were submitted for our review.
The mailer contains printed, single sheets of information including a letter, solicitation literature, and a
postage-paid return envelope. The purpose of the mailer is to solicit donations for Doctors Without Borders.
These printed items are packaged with a tote bag printed with the words “Doctors Without Borders
Supporter”. The tote bag measures approximately 15” wide by 15” tall and has two handles. The tote bag is
constructed with an outer surface of plastic sheeting. It is of durable construction and suitable for long-term,
repetitive use.
In your letter, you suggest that the tote bag and printed matter are classifiable together as trade advertising
material. We disagree. The Explanatory Notes to the Harmonized Tariff System provide guidance in the
interpretation of the Harmonized Commodity Description and Coding System at the international level.
Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods
that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings;
(b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put
up in a manner suitable for sale directly to users without repacking. The tote bag, envelope, and printed
material do not constitute “goods put up in sets for retail sale,” as the individual components do not relate to a
single need or activity. The items are classified separately. Please see New York Ruling L85333.
Furthermore, the solicitation literature is not trade advertising material.
The applicable subheading for the printed letter and donation solicitation literature 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 applicable subheading for the printed, postage-paid, return envelope will be 4817.10.0000, HTSUS,
which provides for Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard;
boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper
stationery: Envelopes. The rate of duty will be free.
The applicable subheading for the tote bag will be 4202.92.4500, HTSUS, which provides for travel, sports,
and similar bags, with outer surface of sheeting of plastic, other. The general rate of duty will be 20 percent
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. Merchandise classifiable under subheading 4901.10.0040, 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 subheading 9903.01.22, HTSUS. At the
time of entry, you must report the applicable Chapter 99 subheading, 9903.01.22, in addition to subheading
4901.10.0040, HTSUS, listed above. The envelope and tote bag are subject to the 20 percent rate of duty. At
the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.24, in addition to
subheadings 4817.10.0000 and 4202.92.4500, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” At this time products from all
countries will be subject to an additional 10 percent ad valorem rate of duty. 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. The letter and donation solicitation
material fall within an excepted subheading. At the time of entry, you must report the Chapter 99
subheadings applicable to your product classification, 9903.01.31, in addition to subheading 4901.10.0040,
HTSUS, listed above. The envelope and tote bag are subject to the 10 percent rate of duty. At the time of
entry, you must report the Chapter 99 subheading applicable to your product classification, 9903.01.25, in
addition to subheadings 4817.10.0000 and 4202.92.4500, 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. The letter and donation solicitation material are subject to the 7.5 percent 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 4817.10.0000 and 4202.92.4500, HTSUS, unless specifically excluded, are subject to an
additional 25 percent ad valorem rate of duty. The envelope and tote bag are subject to the 25 percent rate of
duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, HTSUS, in
addition to subheadings 4817.10.0000 and 4202.92.4500, 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/programs-administration/trade-remedies, 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 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)
James Forkan
Acting Director
National Commodity Specialist Division