N353018

N353018 September 10, 2025 CLA-2-49:OT:RR:NC:5:130 CATEGORY: Classification TARIFF NO.: 4909.00.4000; 4911.91.4040; 3926.10.0000; 4908.90.0000; 9903.01.22; 9903.01.24; 9903.01.31; 9903.01.25; 9903.88.15 Mr. Alexander Kopp CVS Pharmacy Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Valentine’s Day cards with novelty items from China Dear Mr. Kopp: In your letter, dated August 28, 2025, you requested a tariff classification ruling for Valentine’s Day cards packaged with small novelty items. There are four unique card products. Product information and photos were submitted for our review. Item 1, CVS #455579, Positive Vibes Valentines, includes 16 paper Valentine’s Day cards printed with a rainbow and phrases such as “Reach for the stars” and “Follow your dreams”. Affixed to the front of the card is a printed thermoplastic rubber gel cling in the shape of a star, unicorn, flower, or cloud. The cling is to be removed from the card and played with separately. The “To” and “From” section is printed on the back of the card. Item 2, CVS #739673, Etch Puppy and Kitty Valentines, includes 16 paper Valentine’s Day cards. The paper cards are printed with a “To” and “From” section on the back. On the front, the card is printed with rainbow colors. The rainbow colors are coated with a scratchable black coating which is printed with a line drawing of a cat or dog. The cards are imported with bamboo styluses. The stylus is used to scratch away the black coating, revealing the rainbow colors underneath. The card has two slots that hold the bamboo stylus in place. Item 3, CVS #268388, Scented Eraser Pizza and Taco Valentines, includes 16 paper Valentine’s Day cards printed with a cartoon pizza slice or taco and a phrase such as “You’re a slice of amazing!” or “Taco bout awesome!” On the back of the card is the phrase “Have a yummy Valentine’s Day!” and the “To” and “From” section. The Valentine’s Day cards are packaged with 8 scented pizza slice and 8 scented taco thermoplastic rubber erasers and 16 ethyl vinyl alcohol (EVA) foam adhesive squares to adhere the erasers to the Valentine’s Day cards. Item 4, CVS #143319, Tattoos in a Box Valentine Cards, includes 20 paper Valentine’s Day cards printed with outer space and a futuristic font with phrases such as “You’re out of this world!” and “You’re far out!” The cards are printed with a “To” and “From” section on the back. The cards are die-cut with a tab to which a small paperboard box, printed with an astronaut, is attached to the front of the card. The box contains a sheet of four temporary tattoos printed with space-themed motifs. The tattoos are removed from their backing with water and applied to the skin. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. While the Valentine’s Day cards and novelty items are all classifiable in different headings and are packaged for retail sale, only the Etch cards with the bamboo styluses are put up together to meet a particular need or carry out a specific activity. In the case of the Etch cards, the Valentine’s Day cards impart the essential character of the set. Therefore, the set will be classified as the Valentine’s Day cards. The remaining Valentine’s Day cards with novelty items all fail the definition of a set as they are not used together to meet a particular need or carry out a specific activity. Therefore, the thermoplastic rubber gel clings, the thermoplastic erasers, and the temporary tattoos will all be classifiable separately from the Valentine’s Day cards. The applicable subheading for the Valentine’s Day cards will be 4909.00.4000, 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. The applicable subheading for the thermoplastic rubber gel clings will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other. The general rate of duty will be free. The applicable subheading for the thermoplastic rubber erasers will be 3926.10.0000, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school supplies. The general rate of duty will be 5.3 percent ad valorem. The applicable subheading for the temporary tattoos will be 4908.90.0000, HTSUS, which provides for Transfers (decalcomanias): 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 subheadings 4909.00.4000, 4911.91.4040, and 4908.90.0000, 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 subheadings 4909.00.4000, 4911.91.4040, and 4908.90.0000, HTSUS, listed above. Goods in subheading 3926.10.0000 are not subject to this exemption. At time of entry, you must report the applicable Chapter 99 subheading, 9903.01.24, HTSUS, in addition to subheading 3926.10.0000, HTSUS. 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, thermoplastic gel clings, and temporary tattoos 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 subheadings 4909.00.4000, 4911.91.4040, and 4908.90.0000, HTSUS, listed above. Subheading 3926.10.0000 is not subject to this exception. At time of entry, you must report the Chapter 99 subheading, 9903.01.25, HTSUS, in addition to subheading 3926.10.0000, HTSUS. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4908.90.0000 and 4911.91.4040, 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 subheading 4908.90.0000 and 4911.91.4040, HTSUS, listed above. The HTSUS is subjec

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