I89689 I8 Ruling Active

The tariff classification of paper gift cards from China.

Issued January 17, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.10.2000

Headings: 4821

Product description

It is a retail package containing 6 “gift giver gift cards,” each of which is a die-cut, 2¾” x 3-5/8” paper card that has been lithographically printed with a cartoon-style picture of human or animal figures. Affixed to the face is a folded, smaller card whose face is printed to resemble a wrapped gift. The interior of this smaller card is blank, with captions reading “To” and “From.”

CBP rationale

The applicable subheading for the #921604 cards will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds, printed in whole or in part by a lithographic process.

Full text

NY I89689 January 17, 2003 CLA-2-48:RR:NC:SP:234 I89689 CATEGORY: Classification TARIFF NO.: 4821.10.2000 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 January 3, 2003 you requested a tariff classification ruling. A sample identified as item #921604 was submitted and is being returned to you as requested. It is a retail package containing 6 “gift giver gift cards,” each of which is a die-cut, 2¾” x 3-5/8” paper card that has been lithographically printed with a cartoon-style picture of human or animal figures. Affixed to the face is a folded, smaller card whose face is printed to resemble a wrapped gift. The interior of this smaller card is blank, with captions reading “To” and “From.” You state that these products will be principally used as Christmas gift tags. The applicable subheading for the #921604 cards will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds, printed in whole or in part by a lithographic process. The rate of duty will be 0.9 cents per kilogram. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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