CLA-2-48:OT:RR:NC:2:234

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids MI 49504

RE: The tariff classification of a gift card holder from China

Dear Mr. Morse:

In your letter dated March 31, 2009, you requested a tariff classification ruling on behalf of your client, Meijer Distribution.

You submitted a sample of a gift card holder, Item #ZMJ057A1GCH, for our examination which will be returned to you as requested. The gift card holder is a one piece box designed as an envelope style, foldable card holder. It is constructed of paper or paperboard, has open sides and measures approximately 4 ¼” (w) x 3” (h) when folded. The red and white repetitive design printed card holder has a fold over flap that closes with a Velcro tab. The gift card, which is not included, is to be slipped into scored openings at two diagonal corners of the gift card holder.

The applicable subheading for the gift card holder will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for folding cartons, boxes and cases, of non-corrugated paper or paperboard, other than sanitary food and beverage containers. 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/.

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