The tariff classification of instructional flash cards from India

N353386 September 19, 2025 CLA-2-49:OT:RR:NC:5:130 CATEGORY: Classification TARIFF NO.: 4911.99.6000; 9903.01.89; 9903.01.31 Ms. Michelle Pranger Decodify, LLC 1 Cross Brook Road Newtown, CT 06470 RE: The tariff classification of instructional flash cards from India Dear Ms. Pranger: In your letter, dated September 6, 2025, you requested a tariff classification ruling on printed, instructional flash cards. Product information and photos were submitted for our review. The item under consideration is Decodify™ educational flash cards. The Decodify™ system consists of 12 sets of 112 flash cards designed to provide literacy instruction. The paper cardstock cards measure 63x88mm, and are printed by means of offset lithography. The 12 sets represent 12 instructional levels. Each card is printed on both sides, with the Decodify™ name on one side and words and literacy instruction on the other side. The flash cards are used for educational purposes only. The Decodify™ system is not a game; there are not rules for competitive play, there are no game pieces, there is not a winner after structured play. The Decodify™ system is marketed to educators, tutors, and families seeking literacy instruction. The applicable subheading for the Decodify™ educational flash cards will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. The general rate of duty will be free. Effective August 27, 2025, Executive Order 14339 imposed additional duties on products from India. At this time, products of India provided by heading 9903.01.84, except for products described in headings 9903.01.85 – 9903.01.89, will be subject to an additional ad valorem rate of duty of 25 percent. However, the Decodify™ flash cards constitute “informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt from additional duties under subheading 9903.01.89, HTSUS. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.89, HTSUS, in addition to subheading 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 25 percent ad valorem rate of duty. However, as noted, your product constitutes “informational materials” which are included within an excepted subheading. At the time of entry, you must report the Chapter 99 subheading applicable to your product classification, 9903.01.31, HTSUS, in addition to subheading 4911.99.6000, HTSUS, listed above. 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 on the World Wide Web at https://hts.usitc.gov/. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) Denise Faingar Acting Director National Commodity Specialist Division