CLA-2-49:RR:NC:2:234 I 89878

Ms. Linda Donovan
Assistant Product Manager, Gift Tags
Paper Magic Group
401 Adams Avenue
Scranton, Pennsylvania 18510

RE: The tariff classification of Gift Cards, Article 905710, from China

Dear Ms. Donovan:

In your letter dated January 13, 2003, you requested a tariff classification ruling. A Sample was submitted, which will be returned, as requested.

The sample is a set of 16 Gift Cards, retail-packaged in a clear plastic two-pocket clamshell, consisting of “gift cards” in 2 styles.

The cards are paper or paperboard rectangles, measuring 5 11/16” x 3 11/16”, which have been folded in half, to form “booklets” measuring, in closed condition, 2 13/16” x 3 11/16”. The interior faces of the booklets are white, the exteriors are a cream or buff color. In both styles one exterior face has been printed. One style is printed with a green plant, and has a thin textile “bow” affixed. The other style is printed in gold colored ink, and depicts a pine tree, and is printed with the words, “Merry Christmas”, four times.

This pack of gift cards will be considered for tariff purposes to be “goods put up in sets for retail sale”, and will classify in a single provision (of 2 possible provisions) which appears last in numerical order in the tariff schedule.

The applicable subheading for Article 905710, as described, will be 4909.00.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed or illustrated postcards: printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other (than Postcards or Greeting Cards). The rate of duty will be 0.5 percent ad valorem.

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,
National Commodity
Specialist Division