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NY 811672




June 29, 1995

CLA-2-48:S:N3:234 811672

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500

Ms. Caroline M. Shaffer
Fritz Companies, Inc.
P.O. Box 280367
San Francisco, CA 94128-0367

RE: The tariff classification of a paperboard greeting card holder from China.

Dear Ms. Shaffer:

In your letter dated June 8, 1995, on behalf of Institutional Financing Services, you requested a tariff classification ruling.

A sample was submitted and is being returned as requested. Identified as a "Holiday Card Holder" (Item #379), it is a 5 3/4" x 39" strip of paperboard intended to be hung vertically on a wall, door or the like. Running down the center of one side of the item is an overlay, i.e., a narrower strip of paperboard having scalloped edges and printed with a series of pictures (of wrapped gifts, candy canes, a snowman, etc.). The product is designed to allow the user to store and display greeting cards by tucking them securely in the crevice between the edges of the overlay and its backing.

We note your suggestion that this item be considered an "article for Christmas festivities," as provided for in subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS). We disagree, however, since in our view card holders, as a class or kind of merchandise, are not traditionally associated with Christmas festivities. The mere presence of a holiday motif, or the fact that the item may be used at Christmas time, is not enough to warrant classification under heading 9505.

The applicable subheading for the "Holiday Card Holder" (Item #379) will be 4823.90.8500, HTS, which provides for other (non- enumerated) articles of paper or paperboard. The rate of duty will be 4.8%.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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