The tariff classification of paper gift cards from China.

NY J81886 March 19, 2003 CLA-2-49:RR:NC:SP:234 J81886 CATEGORY: Classification TARIFF NO.: 4909.00.4040 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 February 28, 2003, you requested a tariff classification ruling. A sample identified as a #921143 “folder tag” was submitted for our examination and is being returned to you as requested. It is a folded white paper card measuring approximately 3” x 3½” in closed condition. The face of the card bears a printed depiction of a string of colored lights, accompanied by the caption, “happy holidays.” The interior and back are blank. The article features a “grommet loop closure,” which allows the card to be secured in the closed position by winding a short cord (attached to the back panel) around a grommet attached to the front panel. You indicate that the product will be imported in plastic retail boxes containing 6 pieces each. Although you state that these articles will be principally used as Christmas gift tags, we note that they have no features that will facilitate attachment to a package, nor do they bear any references to a gift, giver or recipient. For tariff purposes, the items will therefore not be considered “labels.” The applicable subheading for the #921143 “folder tags” will be 4909.00.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. The rate of duty will be 0.5%.  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