B84160 B8 Ruling Active

The tariff classification of cards with "flickbooks" from England.

Issued April 23, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4901.99.0060

Headings: 4901

Product description

Each consists of a folded paper card (about 6" x 8") with a small (3" x 4") paperbound book inserted into an angled slot on its face. The book contains a series of cartoon drawings printed on 56 pages which, when thumbed through quickly, provide an animation effect. Although the interior of the card is largely blank, it does contain an additional picture which apparently is intended to represent a denouement for the "story" related by the attached book's animated pictures.

CBP rationale

The applicable subheading for the complete package containing card, "flickbook" and envelope will be 4901.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for printed art and pictorial books valued under $5 each.

Full text

NY B84160 April 23, 1997 CLA-2-49:RR:NC:SP:234 B84160 CATEGORY: Classification TARIFF NO.: 4901.99.0060 Mr. Martyn Ward Flix Originals 131 Bartholomew Close East Hill, London SW18 1JG ENGLAND RE: The tariff classification of cards with "flickbooks" from England. Dear Mr. Ward: In your letter dated April 2, 1997, you requested a tariff classification ruling. Samples described as greeting cards incorporating "flickbooks" were submitted and will be retained for reference. Each consists of a folded paper card (about 6" x 8") with a small (3" x 4") paperbound book inserted into an angled slot on its face. The book contains a series of cartoon drawings printed on 56 pages which, when thumbed through quickly, provide an animation effect. Although the interior of the card is largely blank, it does contain an additional picture which apparently is intended to represent a denouement for the "story" related by the attached book's animated pictures. You state that "the flickbook permits 2.5 seconds of smooth and well drawn animation and is an integral part of the story which runs from the card face through the action and then ends on page three." There are no greetings, messages or announcements printed in the book or the card. The card with inserted book is packed, together with a paper envelope suitable for mailing, in a sealed cellophane wrapper. The applicable subheading for the complete package containing card, "flickbook" and envelope will be 4901.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for printed art and pictorial books valued under $5 each. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Carl Abramowitz at 212-466-5733. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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 →