CLA-2-49:OT:RR:NC:N5:130
TARIFF NO: 4911.91.2040; 9903.01.22; 9903.01.24
Ms. Sonia Serrato Canchola Half Price Books, Records, Magazines 2700 Lone Star Drive Dallas, TX 75212 RE: The tariff classification of note card from China Dear Ms. Serrato Canchola: In your letter, dated September 11, 2025, you requested a binding tariff classification ruling for note cards. Product information and samples were submitted for our review. The first item under consideration is described as “Lucy Innes Williams: Blue Garden House (WGA133-36)”, item code 2304123. The rectangular paper card is folded vertically and measures approximately 5” x 6.5” in the folded state. The cardstock is 300 grams per square meter and measures approximately 0.42 mm in thickness. The front features a lithographically printed colored background with illustrations of various flowers. The inside of the card is blank. The back is printed with logo, copyright, country of origin text, and barcode. You indicate that the card is printed less than 20 years at the time of importation. The note card comes with an envelope that is packaged together in a sealed clear cellophane bag. The second item under consideration is described as “Ella Rose Butterfly Floral (FNC92531)”, item code 10297260. The item is a pack of 15 cards with their envelopes. The rectangular paper cards are folded horizontally and measure approximately 5” x 3.5” in the folded state. The cardstock is 230 grams per square meter and measures approximately 0.3 mm in thickness. The cards are lithographically printed on the outside and inside. The front of the card is printed with flowers and butterflies. The inside of the card is printed with flowers and butterflies along the left side like a border leaving approximately 3/4 of the inside blank. The back is printed with a butterfly, logo, copyright, and country of origin text. You indicate that the card is printed less than 20 years at the time of importation. The note cards and the envelopes are packaged together in a paperboard box for retail sales. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). Note cards and envelopes are classified in different headings. Goods classifiable in two or more headings are classifiable in accordance with GRI 3. The note cards and their envelopes packaged together for retail sales are considered a set for customs purposes under GRI 3(b). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the
international level, explain that 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. In this case, the note cards confer the essential character of the set. You propose classification in subheading 4817.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), as “Letter cards, plain postcards and correspondence cards: Other.” We disagree. Several existing CBP Headquarters rulings define the parameters of heading 4817, HTSUS, as it applies to blank note cards with a printed face and square corners, including HQ 962603 (5/14/02); HQ 966419 (7/17/03); HQ 966415 (7/17/03); HQ 966416 (7/17/03); HQ 966417 (7/17/03); HQ 966418 (7/17/03); and HQ H305186 (5/8/20). These rulings uniformly classify folded cards with an illustrated front and blank interior in heading 4911, HTSUS. The applicable subheading for item code 2304123, “Lucy Innes Williams: Blue Garden House” (FT Code WGA133) and item code 10297260, “Ella Rose Butterfly Floral” (FNC92531) will be 4911.91.2040, HTSUS, which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other.” The 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. Goods classifiable under 4911.91.2040, HTSUS, constitute “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 4911.91.2040, 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. At this time, products of China, Hong Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. As noted above, goods classifiable under subheading 4911.91.2040, HTSUS, are informational materials. At time of entry, you must report the applicable chapter 99 subheading, 9903.01.24, HTSUS, in addition to subheading 4911.91.2040, HTSUS, listed above. 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) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division