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NY J85868

July 17, 2003

CLA-2-48:RR:NC:SP:234 J85868


TARIFF NO.: 4823.90.6600

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 June 27, 2003, you requested a tariff classification ruling.

A sample package of 6 identical “strung red mitten folders” (#921167) was submitted for our examination and is being returned to you as requested. Each “folder” is a folded, coated paper card, 3” square in the closed position, whose face has been printed with a flecked, solid-color background. Attached to the face with a bow-tied red satin ribbon is a decorative, mitten-shaped piece of red flocked paper. The latter is in turn decorated with an embroidered white-string “snowflake.” The interior and back of the card are totally blank.

Although you state that these articles will be principally used as Christmas gift tags, we note that they have no features that will facilitate attachment to a package, nor do they bear any references to a gift, giver, or recipient. For tariff purposes, the items will therefore not be considered “labels.” Also, the printed background on the face of each card cannot be regarded as a “printed picture or design,” since it is essentially just decorative coloration.

The applicable subheading for the #921167 “mitten folders” will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 0.6%.

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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