859834 85 Ruling Active

The tariff classification of printed "Micro Cards"(miniature baseball cards) from Taiwan.

Issued January 31, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.99.6000

Headings: 4911

Product description

They are small rectangular pieces (about 2 1/2 x 3 1/2 cm) of lithographically printed paperboard. One side of each card, which in addition to being printed is covered or coated with clear plastic, features a photograph of a major league baseball player; the other, non-coated side outlines the player's statistics and personal data. Although the subject items are miniature versions of standard baseball cards, they will be packaged in cardboard boxes for retail sale in complete sets only (rather than in packs of five or ten cards). You indicate that a complete set consists of 792 cards.

CBP rationale

The applicable subheading for the "Micro Cards" will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed matter, printed on paper in whole or in part by a lithographic process.

Full text

NY 859834 JAN 31 1991 CLA-2-49:S:N1:234 859834 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Mr. Edward B. Ackerman Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, N.Y. 10004 RE: The tariff classification of printed "Micro Cards" (miniature baseball cards) from Taiwan. Dear Mr. Ackerman: In your letter dated January 22, 1991, on behalf of your client, The Topps Company, Inc. (Brooklyn, N.Y.), you requested a tariff classification ruling. Samples were submitted and will be returned as requested. They are small rectangular pieces (about 2 1/2 x 3 1/2 cm) of lithographically printed paperboard. One side of each card, which in addition to being printed is covered or coated with clear plastic, features a photograph of a major league baseball player; the other, non-coated side outlines the player's statistics and personal data. Although the subject items are miniature versions of standard baseball cards, they will be packaged in cardboard boxes for retail sale in complete sets only (rather than in packs of five or ten cards). You indicate that a complete set consists of 792 cards. The applicable subheading for the "Micro Cards" will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.4%. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →