The tariff classification of paper gift tags from China.

NY J81887 March 17, 2003 CLA-2-48:RR:NC:SP:234 J81887 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 February 28, 2003, you requested a tariff classification ruling. A sample identified as item #921130 was submitted for our examination and is being returned to you as requested. It is a retail packet containing 12 folded paper cards, each measuring 2” square in closed condition. The face of each card is decorated with a glitter-coated printed design. The printing appears to have been done by a process other than lithography. The interior and back are blank. A short length of string, suitable for attaching the card to a wrapped package, is tied on through a small hole near one edge. You state that the items will be principally used as Christmas gift tags. The applicable subheading for the #921130 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 0.4%. 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