The tariff classification of paper gift tags from China.

NY G89933 April 18, 2001 CLA-2-48:RR:NC:SP:234 G89933 CATEGORY: Classification TARIFF NO.: 4821.10.4000 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 April 6, 2001, you requested a tariff classification ruling. A sample identified as “Peel ’N Stick Foil Gift Tags” (#906020) was submitted and is being returned to you as requested. It is a retail “clamshell” package containing 35 white, pressure-sensitive paper labels mounted on a roll of release paper. Each 1” x 3” label features a foil border and a printed Christmas/winter design accompanied by the words “To” and “From,” followed by spaces for the entry of names. The printing appears to have been done by a letterpress process. The applicable subheading for the #906020 gift tags will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed paper and paperboard labels. The rate of duty will be 1.3%. 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