The tariff classification of a gift card holder from China

N022092 February 14, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Janet Freese Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of a gift card holder from China Dear Ms. Freese: In your letter dated January 8, 2008, you requested a tariff classification ruling. A sample of Item # 916062, “Holiday Gift Box Gift Card Holder”, was submitted for examination. The holder is a rigid, non-corrugated paperboard box measuring approximately 5” wide x 4” deep x 1” high with a removable lid. The lid has an ornament design-printed paper that coordinates with a die-cut, design-printed tag, resembling that of a ball-type Christmas tree ornament, which is embellished with plastic jewels and has the words “To” and “From” printed on the back. The tag hangs from the lid by an attached gold metallic string. Inside the box is a paper tray with two slots for mounting a redeemable gift card. The gift card holder is in a clear cellophane bag packaged for retail sale. The applicable subheading for the gift card holder will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) packing containers of paper or paperboard: rigid boxes and cartons. 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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