The tariff classification of Valentines printed in China

N322106 October 14, 2021 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4909.00.4000 Joseph Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Valentines printed in China Dear Mr. Kenny: In your letter, dated October 7, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. In lieu of samples, a detailed description and photos were provided for our review. Item number 486507 is a set of Valentine’s Day cards with matching envelopes, stickers, and erasers. Each retail package contains 12 cards, 12 envelopes, a sheet of heart-shaped stickers for sealing the envelopes, and 12 small thermoplastic rubber (TPR) erasers. You state that the cards will come in various trademarked styles. The style shown in your submission features the characters from the Disney movie, “Frozen” with accompanying text. The cards are printed four to a sheet of cardstock with perforations between each card to allow for easy separation. Once separated the cards will measure either 2” x 1.5” or 2” x 1.75” depending on style. The erasers are flat and round, measuring 1” in diameter and feature the two “Frozen” princesses printed on one side. The envelopes are oversized (3.75” x 2.56”) to allow for insertion of both the cards and erasers. The envelopes are printed with the “Frozen” characters and the words, “Happy Valentine’s Day” and “To” and “From” lines. The cards with envelopes and erasers will be considered a set for classification purposes under GRI 3(b). The essential character of the set is imparted by the cards. The applicable subheading for the Valentine’s Day card set will be 4909.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed or illustrated postcards, printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division