RE: The tariff classification of the “FLEX Cards” from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364909 September 28, 2026 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Shaine Hobdy SHAINE LLC 1606 Derby Glen Dr Orlando, FL 32837 RE: The tariff classification of the “FLEX Cards” from China Dear Mr. Hobdy: In your letter dated September 8, 2026, you requested a tariff classification ruling on the “FLEX Cards.” Photos and a description of the item were submitted for our review. The item under consideration is a boxed set containing 55 printed paper cards titled “FLEX Cards.” Each card is printed on both faces with distinct text and graphics by means of offset lithography on coated art paper with a matte varnish finish. You state that the cards represent four named categories, which correspond to the four steps of a published leadership method: Find Yourself, Learn About Others, Empathize, and eX pand Your Impact. Regarding the use of “FLEX Cards,” you state: “The user draws four cards, one from each category, reads the printed text and applies the suggested action during the following week. The article is used once a week over a thirteen-week period. It has no game mechanics: no scoring, no points, no winner or loser, no opponent, no turn order, no competitive or chance element, and no rules of play. It is not used for amusement. It is used as printed prompts for individual reflection and for structured conversation in a professional development context.” The cards are packaged in a folding paperboard box. In your letter, you suggest that the “FLEX Cards” are classifiable in subheading 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), we agree. The applicable subheading for the “FLEX Cards” will be 4911.99.6000, 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 general rate of duty will be Free. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 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, please contact National Import Specialist Susana Li at susana.y.li@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division