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NY I89799

January 17, 2003

CLA-2-49:RR:NC:SP:234 I89799


TARIFF NO.: 4911.91.4040

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

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

Dear Ms. Donovan:

In your letter dated January 3, 2003, you requested a tariff classification ruling.

A sample identified as item #921502 was submitted and is being returned to you as requested. The sample is a retail packet containing 10 identical “gift cards,” each of which is a folded, printed sheet of stiff, heavyweight paper measuring 2¾” x 3¾” in closed condition. The printing, which is on the entire face and a portion of the interior, consists of various designs that appear to have been produced by a non-lithographic process utilizing both ink and stamping foil. The majority of the interior and the entire back are blank; there is no text. The product thus resembles a small “note card” or a greeting card sans message. Although you state that the item will be principally used as a “Christmas gift tag,” it does not incorporate any features that would enable or facilitate its attachment to a package.

The applicable subheading for the #921502 “gift cards” will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 0.3%.

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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