The tariff classification of gift cards from China.

NY G84126 December 7, 2000 CLA-2-48:RR:NC:SP:234 G84126 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Linda Donovan Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of gift cards from China. Dear Ms. Donovan: In your letter dated November 8, 2000, you requested a tariff classification ruling. A sample package of 10 “Beaded Gift Cards w/Bow” (#920100) was submitted and will be retained for reference. Each item is a folded paper card, about 2-7/8” x 3-3/4” in the closed position, whose face bears the printed image of a Christmas tree or wreath surrounded by a printed border depicting colorful beads. The printing appears to have been done by a lithographic process. In addition, a small red fabric bow is affixed near the bottom of the face of each card. The interior and back are blank, suitable for writing “To/From” information or the like. The cards are said to be principally used as Christmas gift tags. The applicable subheading for the #920100 gift cards will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds, … printed in whole or in part by a lithographic process. For the remainder of this year, the rate of duty will be 3.5 cents per kilogram. Effective January 1, 2001, the rate of duty will be 2.6 cents per kilogram. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division