The tariff classification of paper or paperboard gift tags, from China

NY J80918 February 27, 2003 CLA-2-48:RR:NC:2:234 J80918 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 paper or paperboard gift tags, from China Dear Ms. Donovan: In your letter dated February 20, 2003, you requested a tariff classification ruling. A sample was submitted, which will be returned, per your instructions. The sample is a set of 10 gift tags, made of paper or paperboard die-cut into the shape of a five-pointed star, measuring not more than 3 ¼” from the farthest removed points. One face of each tag is gold-colored, and the reverse is plain white in color, on which is printed in black ink the words “To” and “From”. The star-point above the word “To” is hole-punched, through which hole a short braided cord is looped, for the purpose of attaching the tag to a packaged gift. The tags are packed for retail sale in a clear PVC rigid box that measures about 3 ¾” square. The printing on the tags appears to be by a lithographic process. The set is designated “Item 921121, 10 Strung Gold Star Gift Tags”. The applicable subheading for the Item 921121, 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