The tariff classification of gift card holder from China

N023934 March 19, 2008 CLA-2-:OT:RR:E:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of gift card holder from China Dear Mr. Crago: In your letter dated February 26, 2008, you requested a tariff classification ruling. A photo and description pertaining to item number A072GA00433, Christmas Gift Card Holder, was submitted for our review. It appears to be a one-piece box, having flap closures at each end. According to your letter you state that the card holder measures 5.5 inches x 3 inches unfolded. In your product description you indicate that the paper has a surface printed design that is laminated with a polypropylene film after printing. It also includes a polypropylene ribbon with a small paper gift tag attached. There are adhesive tabs on each end to secure the holder after the gift card, which is not included, has been inserted. The applicable subheading for the gift card holder will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for folding cartons, boxes and cases, of non-corrugated paper or paperboard, other than sanitary food and beverage containers. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division