CLA-2-49:OT:RR:NC:5:130
9903.01.31; 9903.01.25; 9903.88.15
Mr. Alexander Kopp
CVS Pharmacy Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of Valentine’s Day cards with novelty items from China
Dear Mr. Kopp:
In your letter, dated August 28, 2025, you requested a tariff classification ruling for Valentine’s Day cards
packaged with small novelty items. There are four unique card products. Product information and photos
were submitted for our review.
Item 1, CVS #455579, Positive Vibes Valentines, includes 16 paper Valentine’s Day cards printed with a
rainbow and phrases such as “Reach for the stars” and “Follow your dreams”. Affixed to the front of the card
is a printed thermoplastic rubber gel cling in the shape of a star, unicorn, flower, or cloud. The cling is to be
removed from the card and played with separately. The “To” and “From” section is printed on the back of
the card.
Item 2, CVS #739673, Etch Puppy and Kitty Valentines, includes 16 paper Valentine’s Day cards. The paper
cards are printed with a “To” and “From” section on the back. On the front, the card is printed with rainbow
colors. The rainbow colors are coated with a scratchable black coating which is printed with a line drawing
of a cat or dog. The cards are imported with bamboo styluses. The stylus is used to scratch away the black
coating, revealing the rainbow colors underneath. The card has two slots that hold the bamboo stylus in
place.
Item 3, CVS #268388, Scented Eraser Pizza and Taco Valentines, includes 16 paper Valentine’s Day cards
printed with a cartoon pizza slice or taco and a phrase such as “You’re a slice of amazing!” or “Taco bout
awesome!” On the back of the card is the phrase “Have a yummy Valentine’s Day!” and the “To” and
“From” section. The Valentine’s Day cards are packaged with 8 scented pizza slice and 8 scented taco
thermoplastic rubber erasers and 16 ethyl vinyl alcohol (EVA) foam adhesive squares to adhere the erasers to
the Valentine’s Day cards.
Item 4, CVS #143319, Tattoos in a Box Valentine Cards, includes 20 paper Valentine’s Day cards printed
with outer space and a futuristic font with phrases such as “You’re out of this world!” and “You’re far out!”
The cards are printed with a “To” and “From” section on the back. The cards are die-cut with a tab to which
a small paperboard box, printed with an astronaut, is attached to the front of the card. The box contains a
sheet of four temporary tattoos printed with space-themed motifs. The tattoos are removed from their
backing with water and applied to the skin.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance
with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official
interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term
"goods put up in sets for retail sale" means goods that: (a) consist of at least two 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component
which gives them their essential character, which may be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of
the article.
While the Valentine’s Day cards and novelty items are all classifiable in different headings and are packaged
for retail sale, only the Etch cards with the bamboo styluses are put up together to meet a particular need or
carry out a specific activity. In the case of the Etch cards, the Valentine’s Day cards impart the essential
character of the set. Therefore, the set will be classified as the Valentine’s Day cards.
The remaining Valentine’s Day cards with novelty items all fail the definition of a set as they are not used
together to meet a particular need or carry out a specific activity. Therefore, the thermoplastic rubber gel
clings, the thermoplastic erasers, and the temporary tattoos will all be classifiable separately from the
Valentine’s Day cards.
The applicable subheading for the Valentine’s Day 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 general rate of duty will be
free.
The applicable subheading for the thermoplastic rubber gel clings will be 4911.91.4040, HTSUS, which
provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and
photographs: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other:
Other: Other. The general rate of duty will be free.
The applicable subheading for the thermoplastic rubber erasers will be 3926.10.0000, HTSUS, which
provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or
school supplies. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the temporary tattoos will be 4908.90.0000, HTSUS, which provides for
Transfers (decalcomanias): Other. The general rate of duty will be free.
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 4909.00.4000, 4911.91.4040, and 4908.90.0000,
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 subheadings 4909.00.4000, 4911.91.4040, and 4908.90.0000, HTSUS,
listed above. Goods in subheading 3926.10.0000 are not subject to this exemption. At time of entry, you
must report the applicable Chapter 99 subheading, 9903.01.24, HTSUS, in addition to subheading
3926.10.0000, 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. Products from China will be subject to an
additional 10 percent ad valorem rate of duty. The Valentine’s Day cards, thermoplastic gel clings, and
temporary tattoos fall within an excepted subheading, as they constitute “informational materials”. At the
time of entry, you must report the Chapter 99 subheading applicable to your product classification,
9903.01.31, in addition to subheadings 4909.00.4000, 4911.91.4040, and 4908.90.0000, HTSUS, listed
above. Subheading 3926.10.0000 is not subject to this exception. At time of entry, you must report the
Chapter 99 subheading, 9903.01.25, HTSUS, in addition to subheading 3926.10.0000, HTSUS.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 4908.90.0000 and 4911.91.4040, 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 4908.90.0000 and 4911.91.4040, 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 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 can be found at https://hts.usitc.gov.
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 Laurel Duvall at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division