Recipe Card Sheet from Germany
Single folded card with printed gourmet recipe, ingredients, and instructions for home use. Qualifies under HTS 4901.10.00 as printed single sheets with text, not children's picture books or advertising leaflets. Pictures are subsidiary to text.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Text must be principal; image-heavy cards risk 4911 shift
• For food brand tie-ins, prove not 'essentially advertising'
• Declare quantity per package to calculate duties accurately