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NY E88946




December 27, 1999

CLA-2-48:RR:NC:SP:234 E88946

CATEGORY: CLASSIFICATION

TARIFF NO.: 4821.10.4000

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 December 6, 1999, you requested a tariff classification ruling.

A sample package of ten “Red/Gold Holographic Gift Cards” (#92200-P) was submitted and is being returned to you as requested. Each card is a rectangular sheet of stiff white paper, folded in half so that it measures 2 7/8” x 3 ¾” in the closed position. The faces of the cards have been design-printed (with Christmas trees or ornaments) by means of stamping gold- and red-colored foil (some of which exhibits a holographic effect) on a green background. The interiors and backs are blank, suitable for entering “To/From” gift information. (The cards are said to be principally used as Christmas gift tags.)

The applicable subheading for the #92200-P gift cards will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed paper and paperboard labels of all kinds. For the remainder of 1999, the rate of duty will be 2.1%. Effective January 1, 2000, the rate of duty will be 1.7%.

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,

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