The tariff classification of a printed gift tag, from China

NY E8198 4 June 7, 1999 CLA-2-48:RR:NC:2:234 E81984 CATEGORY: Classification TARIFF NO.: 4821.10.4000 Ms. Judy Kearney Network Brokers International, Inc. Airport Industrial Office Park, Building C-1D 145th Ave. and Hook Creek Boulevard Valley Stream, New York 11581 RE: The tariff classification of a printed gift tag, from China Dear Ms. Kearney: In your letter dated May 20, 1999, on behalf of your client, Berwick Industries, Inc., you requested a tariff classification ruling. A sample was furnished, which will be retained for reference. It is a printed paper or paperboard gift card, designed to be attached to a gift package by a self-adhesive portion of the rear face of the card. It measures, unfolded, 12 inches by 4 1/8 inches. It is not marked to indicate its country of origin. After importation, a decorative “bow” of narrow plastic strips, of U.S. origin, will be attached, by a single staple, to the lower portion of the card, and a small “header card” for use in the retail sale of the article, will also be attached. The applicable subheading for the imported printed gift card will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard labels of all kinds, whether or not printed: Printed: Other than printed in whole or in part by a lithographic process. The rate of duty will be 2.1 percent ad valorem You ask, further, that a “waiver” of marking requirements be granted for this product, citing 19 C.F.R. §134.32 (f) and (g), “General exceptions to marking requirements”. Upon review of the sample furnished, which represents the card in its completed form after importation, and of the stated circumstances of its use in the United States, we find that the conditions of 19 C.F.R. §134.32 (f) and (g) are not met. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division