N287394 N2 Ruling Active

The tariff classification of a gift card holders from China

Issued July 14, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4819.50.4060

Headings: 4819

Product description

The ruling was requested for Item 252823, “Stocking Gift Card Holder”. Photos and product information were submitted for our review. The article is a paperboard gift card holder designed to look like a holiday stocking. The paperboard is die cut in the stocking shape and is printed in red, white, and green patterns for winter holiday use. The paperboard is glued around the edges to form a sleeve to hold the gift card. The stocking cuff folds over at the top edge and inserts into a slot to close the gift card holder. The card holder is designed to hold a credit-card-sized gift card, approximately 3 1/3” wide by 2 1/8” long.

CBP rationale

The applicable subheading for the gift card holders will be 4819.50.4060, Harmonized Tariff Schedule of the United States, which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Other.

Full text

N287394 July 14, 2017 CLA-2-48:OT:RR:NC:3:230 CATEGORY: Classification TARIFF NO.: 4819.50.4060 Mr. David Prata CVS Pharmacy One CVS Drive Mail Stop 5055 Woonsocket, RI 02895 RE: The tariff classification of a gift card holders from China Dear Mr. Prata: In your letter, dated June 15, 2017, you requested a classification ruling. The ruling was requested for Item 252823, “Stocking Gift Card Holder”. Photos and product information were submitted for our review. The article is a paperboard gift card holder designed to look like a holiday stocking. The paperboard is die cut in the stocking shape and is printed in red, white, and green patterns for winter holiday use. The paperboard is glued around the edges to form a sleeve to hold the gift card. The stocking cuff folds over at the top edge and inserts into a slot to close the gift card holder. The card holder is designed to hold a credit-card-sized gift card, approximately 3 1/3” wide by 2 1/8” long. The applicable subheading for the gift card holders will be 4819.50.4060, Harmonized Tariff Schedule of the United States, which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Other. 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 https://hts.usitc.gov/current. 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 Laurel Duvall at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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