CLA-2-49:OT:RR:NC:N4:434
Norma Floriano
OOLY
5607 Palmer Way
Carlsbad, CA 92010
RE: The tariff classification of a cards and stickers set from China
Dear Ms. Floriano:
In your letter, dated February 13, 2023, you requested a tariff classification ruling. Photos and product descriptions were provided for our review.
The product under consideration is the “Tiny Tada! Note Cards & Sticker Set - Dino & Dragons.” Each item consists of six note cards, six matching envelopes, and four sheets of complementary stickers packaged together for retail sale. Three cards bear a lithographically printed picture of a dinosaur on the front, and three have a picture of a dragon. They contain no pre-printed greeting or message. Each note card measures approximately 3.35” x 5.25” in its folded state and expands to 3.35” x 8.25” to reveal a blank area in which to customize the cards with stickers or add a hand-written message. The reverse side of the card is blank. One sticker sheet contains dinosaur-themed stickers, one contains dragon-themed stickers, and two contain general themed stickers, such as cupcakes, birthday candles, hearts, and gifts.
We must first determine whether the items meet the definition of a “set” for customs purposes. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The “Tiny Tada! Note Cards & Sticker Set- Dino & Dragons.” consists of multiple articles classifiable under separate headings. The components of the kits carry out a specific activity, that of customizing and sending a card. They are packaged together for retail sale. These kits, therefore, meet the term “goods put up in sets for retail sale.” We find that the cards confer the essential character of the set.
You suggest classification of the goods in Chapter 48 of the Harmonized Tariff Schedule of the United States (HTSUS). However, the printed cards are not described in any headings of that chapter. They do not qualify as letter cards, plain postcards, or correspondence cards.
The General Explanatory Notes to Chapter 49, HTSUS, provide in pertinent part: “… this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations...” As such, the cards, with their printed graphic designs on the front, are described in Chapter 49. We reference multiple past rulings for cards that are blank on the inside with illustrated fronts classified in Heading 4911, including Headquarters rulings HQ 962603 (5/14/02) and H305186 (5/8/20).
The applicable subheading for the card and sticker sets will be 4911.91.2040, HTSUS, which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: 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