The tariff classification of paper gift cards from China.

NY I89966 January 23, 2003 CLA-2-48:RR:NC:SP:234 I89966 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Linda Donovan Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of paper gift cards from China. Dear Ms. Donovan: In your letter dated January 3, 2003 you requested a tariff classification ruling. A sample identified as item #921603 was submitted and is being returned to you as requested. It is a retail package containing 6 gift cards, each of which is a die-cut paper card folded to a “pop-up” configuration. Each card measures 2¾” x 3-5/8” in the closed position, and has been lithographically printed on the exterior with a picture of either a wrapped gift or a chimney. When the card is unfolded, a picture of a teddy bear or Santa Claus is revealed, together with a blank space captioned with the words “To” and “From.” You state that these products will be principally used as Christmas gift tags. The applicable subheading for the #921603 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. The rate of duty will be 0.9 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division