The tariff classification of paper gift cards from China.

NY E88948 December 27, 1999 CLA-2-48:RR:NC:SP:234 E88948 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 Leaf Kraft Gift Cards” (#92900-P) was submitted and is being returned to you as requested. Each card is a rectangular sheet of stiff unbleached paper, folded in half so that it measures 2 7/8” x 3 ¾” in the closed position. The face of each card has been printed in color with a stylized representation of either a Christmas tree or a Santa Claus figure. The printing, which is accented with stampings of gold-colored foil, appears to have been done by a process other than lithography. The interiors and backs 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 #92900-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