The tariff classification of card deck/guidebook sets from China

N348438 May 22, 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 Aricela Valerio Barnes & Noble Inc. 1 Barnes & Noble Way Monroe, NJ 08831 RE: The tariff classification of card deck/guidebook sets from China Dear Ms. Valerio: In your letter dated April 30, 2025, you requested a tariff classification ruling. In lieu of samples, photos and detailed descriptions were submitted for our review. The items under consideration are three card deck/guidebook sets "The Anxiety Relief Toolkit," "The Egyptian Alchemy Oracle," and "The Carl Jung Psychology Test". The cards are lithographically printed, and the paperback guidebooks contain 128 pages. The deck of cards and guidebook are packaged together in a box for retail sale. "The Anxiety Relief Toolkit" consist of a deck of 50 cards printed with information on different types of self-care exercises and a guidebook that expands on why the exercises are helpful. "The Egyptian Alchemy Oracle" consists of 49 oracle cards and a guidebook interpreting the titles and imagery on the cards. "The Carl Jung Psychology Test" consists of a guidebook explaining Jung's views on personality psychology and a deck of 52 cards, which form a personality test. For tariff classification purposes, the above-described items will be considered “goods put up in sets for retail sale” having two principal components worthy of consideration: the book and the deck of cards. Based upon the nature of the components and their use, it is the opinion of this office that no single item imparts the essential character. Therefore, classification will be in accordance with GRI 3(c), Harmonized Tariff Schedule of the United States (HTSUS), which requires, in part, that the item be classified in the heading which occurs last in numerical order among those which merit equal consideration. In this case the deck of cards appears last in the tariff. The applicable subheading for the card deck/guidebook sets will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. The rate of duty will be free. The tariffs and additional 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/. 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 4911.99.6000, 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 of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 10 percent at this time. Products from all other 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 heading 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 subheadings 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 subheadings 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 and Border Protection 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, please contact National Import Specialist Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division