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NY J80734

February 14, 2003

CLA-2-49:RR:NC:SP:234 J80734


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 February 5, 2003, you requested a tariff classification ruling.

A sample identified as item #921402 was submitted and is being returned to you as requested. The sample is a retail packet containing 10 “gift cards,” each of which is a folded sheet of stiff, heavyweight paper measuring 2¾” x 3¾” in closed condition. The face of each card is decorated with foil overprinted with a design that appears to have been produced by a non-lithographic process. The interior and back are blank; there is no text. The product thus resembles a small “note card” or a greeting card without a 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 #921402 “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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