E88945 E8 Ruling Active

The tariff classification of paper gift cards from China.

Issued December 27, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.10.4000

Headings: 4821

Product description

Each card is a rectangular sheet of stiff white paper, folded in half so that it measures 2 7/8” x 3 ¾” in the closed position. The faces of the cards have been design-printed (with leaves or wreaths) by means of embossing and stamping with gold-colored foil on a solid green or red background. The interiors are blank, suitable for entering “To/From” gift information. (The cards are said to be principally used as Christmas gift tags.)

CBP rationale

The applicable subheading for the #92000-P gift cards will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed paper and paperboard labels of all kinds.

Full text

NY E88945 December 27, 1999 CLA-2-48:RR:NC:SP:234 E88945 CATEGORY: Classification TARIFF NO.: 4821.10.4000 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 December 6, 1999, you requested a tariff classification ruling. A sample package of ten “Foil Medallion Gift Cards” (#92000-P) was submitted and is being returned to you as requested. Each card is a rectangular sheet of stiff white paper, folded in half so that it measures 2 7/8” x 3 ¾” in the closed position. The faces of the cards have been design-printed (with leaves or wreaths) by means of embossing and stamping with gold-colored foil on a solid green or red background. The interiors are blank, suitable for entering “To/From” gift information. (The cards are said to be principally used as Christmas gift tags.) The applicable subheading for the #92000-P gift cards will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed paper and paperboard labels of all kinds. For the remainder of 1999, the rate of duty will be 2.1%. Effective January 1, 2000, the rate of duty will be 1.7%. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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