The tariff classification of paper gift tags from China

NY F80340 December 22, 1999 CLA-2-48:RR:NC:SP:234 F80340 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Linda Donovan Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of paper gift tags from China Dear Ms. Donovan: In your letter dated December 3, 1999, you requested a tariff classification ruling. A sample package of 10 “Strung Foil Stitchery Gift Tags” (#92400-P) was submitted and is being returned to you as requested. Each tag is a die-cut piece of stiff paper (roughly 2¾” x 3¾”) that has been printed and foil-stamped on one side to resemble an object such as a Christmas tree or a gingerbread man. The opposite side is blank except for the words “To” and “From,” each followed by a space in which a name is to be entered by the user. The printing appears to have been done by a lithographic process. A red string is attached to the top of each tag to facilitate attachment to a gift package. The applicable subheading for the #92400-P gift tags 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. For the remainder of 1999, the rate of duty will be 4.4 cents per kilogram. Effective January 1, 2000, the rate of duty will be 3.5 cents per kilogram. 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