HS Code Classification of Note Cards US Customs>Tax Consultant Kenya

The note cards packaged with their envelopes are considered a set for customs purposes under General Rule of Interpretation 3(c) (GRI 3(c)). 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. In this case, the note cards confer the essential character of the set.

CLA-2-49:OT:RR:NC:N4:434

Patricia Remley

C.R. Gibson, LLC

2015 W. Front Street

Berwick, PA 18603

RE: The tariff classification of note cards from China or other countries

Dear Ms. Remley:

In your letter, dated September 22, 2022, you requested a tariff classification ruling. In lieu of samples, photos and a product description were provided for our review.

Item# CN89-25099 you describe as “Boxed Note Cards.” Each folded note card measures approximately 4″ x 6″ in its closed state. The front features a lithographically printed color illustration of honeysuckle and butterflies. The inside of the card is blank. The cardstock is 250 gsm and measures 0.3 mm thick. Ten cards are packaged together with ten matching envelopes in a bi-fold cardboard wallet.

You propose classification in subheading 4817.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), as “Letter cards, plain postcards and correspondence cards: Other.” We disagree. Several existing CBP Headquarters rulings define the parameters of heading 4817, HTSUS, as it applies to blank note cards with a printed face and square corners, including HQ 962603 (5/14/02); HQ 966419 (7/17/03); HQ 966415 (7/17/03); HQ 966416 (7/17/03); HQ 966417 (7/17/03); HQ 966418 (7/17/03); and HQ H305186 (5/8/20). These rulings uniformly classify folded cards with an illustrated front and blank interior in heading 4911, HTSUS.

The note cards packaged with their envelopes are considered a set for customs purposes under General Rule of Interpretation 3(c) (GRI 3(c)). 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. In this case, the note cards confer the essential character of the set.

The applicable subheading for the note cards with envelopes 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 charlene.s.miller@cbp.dhs.gov.

Sincerely,

Steven A. Mack

Director

National Commodity Specialist Division

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