RE: The tariff classification of a Valentine’s Day cards with novelties kit from China.

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364117 August 31, 2026 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 3824.99.2900; 4817.10.0000; 4823.90.6700; 4909.00.4000 Kerry Cohen Peachtree Playthings, Inc. 601 Woodlawn Drive, STE 200 Marietta, GA 30067 RE: The tariff classification of a Valentine’s Day cards with novelties kit from China. Dear Ms. Cohen: In your letter dated August 7, 2026, you requested a tariff classification ruling. A sample and product information were submitted for our review. The item under consideration is a “Valentine’s Day Exchange Kit." The kit consists of 16 Valentine’s cards, 16 envelopes, a sheet of heart-shaped paper stickers for sealing the envelopes, and 16 glow sticks. The Valentine’s cards are paperboard cards measuring 4” x 4”. They are printed on the front side with illustrations and phrases such as, “It is your destiny to be my Valentine” and “I’m your kind of princess.” The paper envelopes measure 4.25” x 4.25” and are printed on the front and back with illustrations and text. The sticker sheet contains 20 die-cut, heart-shaped stickers. The heart-shaped stickers are solid red in color and are printed on coated paper with self-adhesive backing. The 16 glow sticks (8 blue and 8 red) measure 4” in length and 0.1875” in diameter. They contain chemical preparations within the plastic tubing and are activated by bending the tube in multiple places. The components of the “Valentine’s Day Exchange Kit” do not constitute a set for classification purposes. While they are packaged together, the collection of articles is not related to a single common activity, nor are they put up together to meet a particular need. Therefore, each item in the retail package must be classified separately. The applicable subheading for the Valentine’s cards 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. The rate of duty will be Free. The applicable subheading for the envelopes will be 4817.10.0000, HTSUS, which provides for Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard;
boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: Envelopes. The rate of duty will be Free. The applicable subheading for the sticker sheet will be 4823.90.6700, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other. The rate of duty will be Free. The applicable subheading for the glow sticks will be 3824.99.2900, HTSUS, which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. The rate of duty will be 6.5 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 and Border Protection 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, please contact National Import Specialist Susana Li at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division