N039661 N0 Ruling Active

The tariff classification of gift cards from China

Issued October 21, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.90.2000

Headings: 4821

Product description

Three styles of gift cards were submitted for our review. They are identified as SKU# 10048045-flurry gift card, SKU# 10048046-Christmas tree gift card and SKU# 10048047-peppermint gift card. All the above items are made of stiff paper and are designed to be personalized by the gift giver. The gift cards are made to open blank pages where the presenter can write any message s/he likes.

CBP rationale

The applicable subheading for the gift cards will be 4821.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paperboard labels of all kinds, whether or not printed: Other: Self-adhesive.

Full text

N039661 October 21, 2008 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4821.90.2000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of gift cards from China Dear Ms. Davidson: In your letter dated September 19, 2008, you requested a tariff classification ruling. The samples which you submitted are being retained by this office. Three styles of gift cards were submitted for our review. They are identified as SKU# 10048045-flurry gift card, SKU# 10048046-Christmas tree gift card and SKU# 10048047-peppermint gift card. All the above items are made of stiff paper and are designed to be personalized by the gift giver. The gift cards are made to open blank pages where the presenter can write any message s/he likes. You state in your letter that these cards can be coordinated with the gift giver’s favorite gift wrap or theme. The flurry gift card measures approximately 2” x 3 ¼” with a die-cut snowflake on the front. The Christmas tree gift card measures approximately 2” x 3 ¼” with a die-cut Christmas tree on the front. The peppermint gift card measures approximately 3” in diameter and is designed as a peppermint candy that has a red ribbon that can be tied to the gift. All the above cards can be attached to the gift by using the peel-off stick-on adhesive. The applicable subheading for the gift cards will be 4821.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paperboard labels of all kinds, whether or not printed: Other: Self-adhesive. 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

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