The tariff classification of certain lithographically printed gift tags, from Mexico.

NY 887816 July 8, 1993 CLA-2-48:S:N:N8:234 887816 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Mr. David A. Eisen Tompkins & Davidson 1515 Broadway, 43rd Floor New York, N.Y. 10036 RE: The tariff classification of certain lithographically printed gift tags, from Mexico. Dear Mr. Eisen: In your letter dated June 28, 1993, on behalf of your client, Cleo, Inc., you requested a tariff classification ruling. Lithographically printed gift tags, of U.S. origin, of the kind classified by this office in NY 885307, April 28, 1993, issued to you on behalf of your client, Cleo, Inc., will be sent to Mexico in the form of large sheets. There, they will be cut from the sheets, sorted, packaged for retail sale, and re-imported. You seek confirmation that the classification of the gift tags under this scenario will be unchanged from that of NY 885307; that the tags will not be considered to have undergone substantial transformation in Mexico so as to make them products of that country for country of origin marking purposes; that the retail packages containing the tags will be exempt from such country of origin marking requirements; and that the presence of a U.S. distributors address on the retail package will not trigger the special marking requirements of C.R. 134.46 (19 CFR 134.46). Customs has consistently ruled, in identical or similar circumstances, that these propositions are valid, and we are pleased to confirm them for the transactions described in your letter of June 28, 1993. The applicable subheading for the packaged gift tags of these transactions will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds, printed in whole or in part by a lithographic process. The duty rate will be 8.8 cents per kilogram. Articles classifiable under subheading 4821.10.2000, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport