The tariff classification of gift card holders from China

 N309403 February 18, 2020 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.1000; 9903.88.03 Ms. Lisa MurrinExpeditors Tradewin LLC795 Jubilee DrivePeabody, MA 01960 RE: The tariff classification of gift card holders from China Dear Ms. Murrin: In your letter dated January 21, 2020, you requested a tariff classification ruling on behalf of Gift Card Impressions, LLC. Samples of two styles of gift card holders were submitted for our review. The subject merchandise is described as gift card holders made of tinplate. The card holders are identified as style numbers 102962 and 102036. You stated in your letter that “Each gift card holder includes a base and a lid, which snap together to close, and is designed to hold a gift card. They include a decorative ribbon loop for hanging. The gift card is not imported with the gift card holder.” Style 102962 measures approximately 4.2 inches in width, 4.1 inches in height and 4.2 inches in depth. The lid of the gift card holder depicts a snowman with a hat. Inside the holder is an insert designed to hold the gift card in place. Style 102036 measures approximately 4.2 inches in width, 4.1 inches in height and 4.2 inches in depth. The lid of the gift card holder depicts a snowman. Inside the holder is a message card printed with the words “Warm WINTER wishes”. The applicable subheading for the tinplate gift card holders, style numbers 102962 and 102036, will be 7326.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel: other: of tinplate. 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.1000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Ann Taub at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division