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NY K81412

December 11, 2003
CLA-2-49:RR:NC:SP:234 K81412


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 November 19, 2003, you requested a tariff classification ruling.

A sample identified as item #921406 was submitted for our examination. The sample is a retail packet containing six “Festive Friends Gift Tags,” each of which is a folded sheet of stiff, heavyweight paper measuring 2¾” x 3¾” in closed condition. Affixed parallel to the face of each card by means of a small coil spring is a separate piece of paper, die-cut and printed to resemble either a snowman or a penguin bearing a gift package. When flicked, the snowman/penguin figures vibrate in a comical manner for a few seconds. The interiors of the cards are completely blank, and the backs are printed only with a design. The products thus resemble small “note cards” or greeting cards without any wording or messages. The printing on the articles appears to have been done by a lithographic process. 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 product #921406 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 current rate of duty is 1.3 cents per kilogram. Effective January 1, 2004, 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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