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NY H86279

December 14, 2001

CLA-2-48:RR:NC:SP:234 H86279


TARIFF NO.: 4821.10.2000

Ms. Linda Donovan
The Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of paper gift cards from China.

Dear Ms. Donovan:

In your letter dated December 10, 2001, you requested a tariff classification ruling.

A sample package of six “Glitter Greens Handmade Gift Cards” (#922001) was submitted and is being returned to you as requested. Each card is a rectangular sheet of stiff paper, folded in half so that it measures 2-7/8” x 3-3/4” in the closed position. The face of each card has been design-printed (with the image of mistletoe or a pine sprig) and also adorned with glitter and a glued-on fabric bow. The printing appears to have been done by a lithographic process.

The interiors are blank, suitable for entering “To/From” gift information. The cards are said to be principally used as Christmas gift tags, and its is assumed that they will ordinarily be taped or otherwise fastened to gift packages.

The applicable subheading for the #922001 gift cards will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds, printed in whole or in part by a lithographic process. The rate of duty is 2.6 cents per kilogram. This rate of duty will be reduced to 1.8 cents per kilogram in 2002.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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