All children have gifts, some open them at different times.
In my classroom I would use this as a story of friendship, probably at the beginning of the year. I would read it aloud and then discuss what the best friends did together, how they treated each other, and what they meant to each other. I would follow the story with an activity that encouraged and illustrated friendship in the class.
Depending on your focus and use, the story could be appropriate in grades 2-5.
I would use it to talk about family maybe around the holiday season. I know that I would like to focus my students on the love of family and how to appreciate the love and joys that they have special in their homes, and this book could illustrate how even a home completely different from yours can be just as wonderful.