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NY J80735

February 14, 2003

CLA-2-49:RR:NC:SP:234 J80735


TARIFF NO.: 4911.91.2040

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 #921501 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 faces of the cards are printed with designs incorporating snowmen or Christmas trees and ornaments. The printing appears to have been done by a lithographic process. The interiors and backs are blank; there is no text. The products thus resemble small “note cards” or greeting cards without messages. Although you state that the items will be principally used as “Christmas gift tags,” they do not incorporate any features that would enable or facilitate their attachment to packages.

The applicable subheading for the #921501 “gift cards” will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for lithographs on paper or paperboard, not over 0.51 mm in thickness, other than posters. The rate of duty will be 1.3 cents per kilogram. 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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