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NY I89964

January 23, 2003

CLA-2-49:RR:NC:SP:234 I89964


TARIFF NO.: 4911.91.3000

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 #921602 was submitted and is being returned to you as requested. The sample is a retail packet containing 6 “gift cards,” each of which is a folded sheet of stiff, heavyweight paper measuring 2¾” x 3¾” in the closed position. The face of each card is printed with a design and also has a permanently affixed die-cut paper attachment that is printed to resemble either a Christmas tree or a Christmas tree ornament. The attachment is raised about 1/8” above the surface by means of adhesive foam tape. The printing appears to have been produced in part by a lithographic process. The interior and back of the card are blank. 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,” we note that it does not incorporate any features that would enable or facilitate its attachment to a package.

The applicable subheading for the #921602 “gift cards” will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed matterpictures, designs and photographslithographs on paper or paperboard: over 0.51 mm in thickness. The rate of duty will be free.

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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