The tariff classification of Valentine’s Day card puppets from China

N354672 October 21, 2025 CLA-2-49:OT:RR:NC:5:130 CATEGORY: Classification TARIFF NO.: 4909.00.4000; 9903.01.22; 9903.01.31 Mr. Alexander Kopp CVS Pharmacy Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Valentine’s Day card puppets from China Dear Mr. Kopp: In your letter, dated October 6, 2025, you requested a tariff classification ruling for Valentine’s Day card puppets. Product information and photos were submitted for our review. The product under consideration is CVS item #321580, Valentine’s Day exchange cards. The cards come in four different animal designs. The animal’s face is printed on one side of the card, and googly eyes are affixed. The reverse side of the card is printed with “Happy Valentine’s Day” and has a “To” and “From” section. There is also some blank space where additional messages could be written. The cards are scored in three locations across the card so that the card can be folded into a simple puppet shape, allowing the mouth of the animal to open and close. The applicable subheading for CVS item #321580 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: Other. The general rate of duty will be free. 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 4909.00.4000, HTSUS, constitutes “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 subheading 9903.01.22, HTSUS. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.22, in addition to subheading 4909.00.4000, 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 China will be subject to an additional 10 percent ad valorem rate of duty. The Valentine’s Day cards fall within an excepted subheading, as they constitute “informational materials”. At the time of entry, you must report the Chapter 99 subheading applicable to your product classification, 9903.01.31, in addition to subheading 4909.00.4000, 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 can be found 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) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division