The tariff classification of affirmation cards from China

N349460
June 3, 2025
CLA-2-49:OT:RR:NC:4:434
CATEGORY: Classification
TARIFF NO.: 4911.99.6000; 9903.01.22; 9903.01.31; 9903.88.15
Meredith Erin Ex-Boyfriend, LLC DBA Boredwalk 9120 Norwalk Blvd. Santa Fe Springs, CA 90670 RE: The tariff classification of affirmation cards from China Dear Ms. Erin: In your letter, dated May 27, 2025, you requested a tariff classification ruling. Photos and a description of the item were submitted for our review. The item under consideration is a boxed set of affirmation cards titled “Sinister Affirmations, Mantras for Formidable Women.” The 52 cards are lithographically printed with an affirmation on the face and a design on the back. An example of an affirmation is, “Remember, mild inconvenience is temporary, spite is forever.” The cards measure approximately 4” x 6” and come packaged with a small stand for displaying one card at a time. You propose classification of the affirmation cards in subheading 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 and trimmings.” We disagree. The Explanatory Notes to the HTSUS, which represent the official interpretation of the tariff headings, describe the cards of 4909, HTSUS, as “Christmas, New Year, birthday or similar cards….the term “similar cards” is taken to include cards used to announce births or christenings, or for conveying congratulations or thanks.” The affirmation cards at issue here are dissimilar from the greeting cards described in the Explanatory Notes. Further, a search of existing CBP rulings for subheading 4909.00.4000 finds no precedent for classification of cards similar to yours being included in heading 4909, HTSUS. The applicable subheading for the boxed set of cards will be 4911.99.6000, HTSUS, which provides for “Other printed matter: Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” The column one, general rate of duty will be Free.

The box in which it is packaged need not be broken out and classified separately. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation as well as section and chapter notes are part of the HTSUS and are to be considered statutory provision of law for all purposes. GRI 5(b) states that “Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods…” 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. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. Merchandise classifiable under subheading 4901.99.0010, HTSUS, constitute “any information or informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt from additional duties under Executive Order 14195 pursuant to heading 9903.01.22, HTSUS. At the time of entry, you must report the applicable Chapter 99 heading, 9903.01.22, in addition to subheadings 4911.99.6000, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products from all countries will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 headings applicable to your product classification, 9903.01.31 in addition to subheading 4911.99.6000, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.99.6000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4911.99.6000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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,
(for) Steven A. Mack Director National Commodity Specialist Division