The tariff classification of a gift card and elasticized package bow from China

NY D84440 November 20, 1998 CLA-2-48:RR:NC:TA:351 D84440 CATEGORY: Classification TARIFF NO.: 4821.90.4000; 5609.00.4000 Ms. Judy Kearney Network Brokers International, Inc. Airport Industrial Office Park, Building C-1D 145th Ave. & Hook Creek Blvd. Valley Stream, NY 11581 RE: The tariff classification of a gift card and elasticized package bow from China Dear Ms. Kearney: In your letter dated November 4, 1998 you requested a classification ruling on behalf of Berwick Industries, Inc. You describe the gift card and bow as follows: "...stretch loop, made of 70% rubber/30% gold metallic film with an attached gift card. The loop will be produced in two sizes: a 16" loop which is made from 25" of elastic cord and a 22" loop, made from 31" of elastic cord. A gift card, measuring 2-1/4" high x 2-3/4" wide, is attached by threading the card onto the loop, through a 1/4" die cut hole. The loop is finished with a bow measuring 2-5/8" wide. The item will be put up 5 to a card for retail display as per the sample submitted." It is important to note that, per the sample submitted, the card is not tied to the bowed cord. The bow is first tied, and then the completed bow assembly is threaded through the die cut hole. Both items are designed to perform different functions. The bow serves to secure the gift wrapping and/or ornament the package, as well as secure the gift card to the box. The card has its own function to serve as an identifier of the giver, etc. The applicable subheading for the gift card will be 4821.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for ...paper labels, whether or not printed, other, other. The duty rate will be 1.8 percent ad valorem. The applicable subheading for the stretch loop will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included; other. The duty rate will be 6.2 percent ad valorem. 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 Camille Ferraro at 212-466-5885. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division