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NY K81413




December 11, 2003
CLA-2-48:RR:NC:SP:234 K81413

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 November 20, 2003, you requested a tariff classification ruling.

A sample identified as item #921612 was submitted for our examination. The sample is a retail packet containing six “Holiday Views Gift Tags,” each of which is a folded sheet of stiff, heavyweight paper measuring 2¾” x 3¾” in closed condition. The front panel of each card is printed with a picture or design, and also incorporates a clear plastic “window” containing white particles meant to simulate snow. (In one version of the product, the front panel’s design includes the words “Merry Christmas to you!”) The interior surfaces of the cards have printed pictures/designs as well, but also incorporate blank spaces captioned with the words “To” and “From.” The printing appears to have been done by a lithographic process. You state that the articles will be principally used as Christmas gift tags.

The applicable subheading for product #921612 will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels printed in whole or in part by a lithographic process. The current rate of duty is 0.9 cents per kilogram. Effective January 1, 2004, the rate of duty will be free.

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,

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