conducting a trade or business in the United States, specifically the sale in the United States of giftwrap, valentines, gift bags, gift tags, ribbon, bows, calendars, greeting cards and tissue paper for package wrapping, cardboard display boxes for use as in-store display racks, shelves and cabinets for display of giftwrap, gift bags, gift tags, ribbon, bows, calendars, greeting cards and/or tissue paper for package wrapping and cardboard shipping cartons for paper and paper-related products
Paper Goods and Printed Matter