CBP Ruling N129580 — The tariff classification of pictures cards from China

Tariff classification

Headings: 4911

Product description

The ruling was requested on picture cards identified as “My First Numbers and Counting Touch and Feel Picture Cards”. You submitted a sample for our examination which will be returned to you as requested. The set is comprised of 17 lithographically printed paper cards (16 touch and feel cards and 1 parent’s idea card) which measure approximately 4¼” x 7”. The cards are printed with numbers and pictures on one side and questions on the other side (e.g., "Can you count to two on your fingers?”, “How many shiny balloons are there?”). The printed side of the card with questions also includes a trace the number activity and pronunciation of the number in four other languages (Spanish, French, German and Chinese). The pictures have inserts of smooth, rough, shiny, or sticky textile pieces which are designed to give the user the experience of exploring different touch and feel textures.

CBP rationale

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

Full text

N129580 November 22, 2010 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Mr. Jeffrey Carlson Penguin Group (USA) 405 Murray Hill Parkway East Rutherford, New Jersey 07073-2136 RE: The tariff classification of pictures cards from China Dear Mr. Carlson: In your letter dated October 26, 2010, you requested a tariff classification ruling. The ruling was requested on picture cards identified as “My First Numbers and Counting Touch and Feel Picture Cards”. You submitted a sample for our examination which will be returned to you as requested. The set is comprised of 17 lithographically printed paper cards (16 touch and feel cards and 1 parent’s idea card) which measure approximately 4¼” x 7”. The cards are printed with numbers and pictures on one side and questions on the other side (e.g., "Can you count to two on your fingers?”, “How many shiny balloons are there?”). The printed side of the card with questions also includes a trace the number activity and pronunciation of the number in four other languages (Spanish, French, German and Chinese). The pictures have inserts of smooth, rough, shiny, or sticky textile pieces which are designed to give the user the experience of exploring different touch and feel textures. You state in your letter that the “My First Numbers and Counting” picture card set is one part of the “My First” series which also includes the other titles, “First Words”, “Farm” and “Things that Go”. The picture cards are intended for use as an educational aid to develop early math skills in young children. The applicable subheading for the picture cards will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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 free. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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