The tariff classification of paper gift tags from China.

PD G84104 December 1, 2000 CLA-2-48:RR E08 G84104 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 11/08/00 you requested a tariff classification ruling. A sample package of 10 “Strung Gift Tags” (#920110) was submitted and will be retained in this office for future reference. Each tag is a die-cut piece of stiff paper (roughly 4” x 3”) that has been printed on one side to resemble an object such as a Christmas stocking or Christmas tree. 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 # 920110 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 part by a lithographic process. 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 Field National Import Specialist (Mary Patric) at (518-298-8333) or National Import Specialist (Carl Abramowitz) at (212-637-7060). Sincerely, Mark Kollinger Acting Port Director Champlain, NY