The tariff classification of Yuletide Plaid Gift Tags, item 921403, from China

NY J80731 February 11, 2003 CLA-2-48: RR: NC: 2:234 J80731 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Linda Donovan Assistant Product Manager, Gift Tags Paper Magic Group 401 Adams Avenue Scranton, Pennsylvania 18510 RE: The tariff classification of Yuletide Plaid Gift Tags, item 921403, from China Dear Ms. Donovan: In your letter dated February 5, 2003, you requested a tariff classification ruling. Samples were submitted, which will be returned, as requested. The sample is a set of 10 gift tags of paper or paperboard, packaged for retail sale in a clam-shell of transparent plastic. The tags measure 3 5/8” x 2 5/8”, and are rectangular in shape, with 2 corners clipped. Between the clipped corners is a hole, of about 3/8” diameter, through which is tied a white textile ribbon, about 3/8” wide and 8” long, to attach the tag to a parcel. One face of the tag is printed with a snowflake design; the other face is printed with the words “To” and “From”, and with 4 lines for placing names appropriately. This printing appears to be by a lithographic process. The applicable subheading for the Yuletide Plaid Gift Tags, item 921403, as described, will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be 0.9 cents per kilo. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division