Ms. Lea Marie Ford
John S. Connor, Inc.
799 Cromwell Park Drive
Glen Burnie, MD 21061
RE: The tariff classification of money/gift card holders from China
Dear Ms. Ford:
In your letter dated January 18, 2012, you requested a tariff classification ruling on behalf of your client, The Lindy Bowman Company.
The ruling was requested on money/gift card holders. You submitted one photo with various styles of the items for our review. The photo depicts items labeled as “5 Money/Gift Card Holders” that are “put up for retail sale” in a clear plastic bag with a header which facilitates hanging for display. The money/gift card holders depict several printed themes such as a gingerbread man, snowman, Santa Claus, Christmas stockings, trees or ornaments. You state in your letter that envelopes are included.
The gift card holders are of two different styles.
Style 1 is a money card holder made of a single sheet of heavyweight paperboard. It measures approximately 7 inches in length and 3 inches in width. The money card holder, which is similar to a greeting card, opens lengthwise and is design-printed with a holiday theme on the exterior front and back of the card. In the lower right hand corner on the face of the card, the word “NOEL” is printed.
The interior of the card is blank with the exception of a flap on the right hand side of the card which extends from the center of the card to its bottom edge. The half flap is scored and printed with a holiday theme and the words “Happy Holidays”. The money card holder includes an envelope. The purpose of the holder is to give a monetary gift to the recipient of the card.
Style 2 is a gift card holder made of a single sheet of heavyweight paperboard. It measures approximately 7 inches in length and 3 inches in width. The gift card holder is die-cut and printed with a holiday character featured on the face of the holder. The single sheet is folded up halfway from the bottom and glued together to form a pocket in the back of the card. The card is designed to hold a money gift card which can be placed between two scored openings on the back of the card. The gift card holder includes an envelope.
The applicable subheading for the money card holders will be 4909.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed or illustrated postcards; printed cards bearing personal greeting, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other. The rate of duty will be Free
The applicable subheading for the gift card holders will be 4911.91.4040, (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed over 20 years…Other: Lithographs on paper or paperboard: Other: Other. 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 Albert Gamble at (646) 733-3037.
Thomas J. Russo
National Commodity Specialist Division