The tariff classification of flash cards from China.
Issued May 1, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.91.2040
Headings: 4911
Product description
It is simply a set of 36 flash cards, said to be "created to stimulate your child's developing mind," packed in a small carton. The cards, which are made of 0.32 mm gauge paperboard, measure about 5 1/2 x 9 cm, and have rounded corners. The face of each card is printed (lithographically, we believe) with a different captioned picture. The pictures occupy most of the available space, and consist of colorful drawings of various objects or figures. The captions consist of a corresponding numeral or letter in the upper left corner and one or two words at the bottom. For example, a picture of five trees is captioned with "5" and "five trees"; a picture of a telephone is accompanied by "T" and "telephone."
CBP rationale
The applicable subheading for the flash cards will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictorial lithographs on paper or paperboard not over 0.
Full text
NY 851618 MAY 01 1990 CLA-2-49:S:N1:234 851618 CATEGORY: Classification TARIFF NO.: 4911.91.2040 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of flash cards from China. Dear Ms. Aldinger: In your letter dated April 18, 1990, you requested a tariff classification ruling. A sample, referred to as an "educational card game" (Rite Aid code 15129), was submitted and will be retained for reference. It is simply a set of 36 flash cards, said to be "created to stimulate your child's developing mind," packed in a small carton. The cards, which are made of 0.32 mm gauge paperboard, measure about 5 1/2 x 9 cm, and have rounded corners. The face of each card is printed (lithographically, we believe) with a different captioned picture. The pictures occupy most of the available space, and consist of colorful drawings of various objects or figures. The captions consist of a corresponding numeral or letter in the upper left corner and one or two words at the bottom. For example, a picture of five trees is captioned with "5" and "five trees"; a picture of a telephone is accompanied by "T" and "telephone." The applicable subheading for the flash cards will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictorial lithographs on paper or paperboard not over 0.51 mm in thickness. The rate of duty will be 13.2 cents per kilogram. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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